2006 (10) TMI 290

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..... Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The issue for determination in the present appeal is whether the process of repacking of duty paid ink in a syringe for the purpose of dispensing ink at the time of use on printing ribbons and cartridges for computers, is a process of manufacture resulting in a product classifiable under Chapter Headings 96.12 or 32.15 of the .....

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..... ringe in name, character and use and, therefore, satisfies the test of manufacture. The classification of the product under CET sub-heading 3215.90 has not been challenged by the Revenue. The appellants do not claim that the product is classifiable under Chapter Heading 96.12 as their case is that the process carried out by them does not amount to manufacture. Therefore, no finding is required to .....

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