9911796707
TMI Blog2008 (6) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue involved in the instant case is whether the repacking of the the Talc powder obtained in bulk into small packs of 1 kg and putting the brand name of Sika Noleek of the applicants amounts to manufacture or not. 4. The applicants have contended as under : (i) The only activity is of repacking into 1 kg packs and as such it is not manufacture and relied upon several case laws in their support. (ii) Since the Talc Powder is non-excisable, repacking etc. is not manufacture. (iii) There is no evidence of chemical change given in the SCN. (iv) The process is not in the 3rd Schedule to the CETA, 1985. (v) The issue is only of labelling and no other process. (vi) The activity was informed to the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bulk density gm/cc Shelf life Storage Condition : : : : Water powder Around 0.45 1 year Cool, dry place Thus it is evident that in common parlance, the appellants product is known as Sika Noleek and is marketed for application areas as waterproofing admixture for concrete and mortar. The applicants maintain production slips and the batch sheets are prepared and issued by the quality control department, allotting individual pack/code pack name on completion of manufacturing process. Other details conforming to IS: 2645 giving the Net weight, Batch No., MRP/Manufacturing date and the application areas as waterproofing admixture for concrete and mortar are completed by the Stores Department. Thus a diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment that the process does not amount to manufacture. Therefore, prima facie, the extended period of limitation is applicable. 7. The applicants have not made out a strong case for the complete waiver of the pre-deposit of the amounts demanded. Keeping in view the facts and circumstances of the case, we direct the applicants to pre-deposit a sum of Rs. 1,75,000/- towards duty within six weeks. On such deposit being made within the stipulated period, the pre-deposit of the balance amount of duty, penalty and interest is waived and recovery stayed pending disposal of the appeal. 8. The stay petition filed by the applicants is disposed of in the above terms. 9. Compliance to be reported on 18-8-2008. (Pronounced on 26-6-2008 in court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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