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TMI Blog2010 (11) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... xclusion covers activities which amount to “manufacture under Section 2(f) of the Central Excise Act, 1944” - The exclusion is not limited to excisable goods - Provision makes it clear that all activities which amount to manufacture within the meaning given under Section 2(f) of the Central Excise Act, 1944 get excluded, whether or not such manufacture results in an excisable product charged to du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-heading 3003.10 of the Central Excise Tariff. In addition, they manufacture the impugned goods, namely, Waterbury s Compound, Listerine Mouthwash and Coolmint Listerine Mouthwash on job work basis for M/s. Pfizer Ltd. The impugned goods contain alcohol and are hence not excisable under the Central Excise Act, 1944. However, they are chargeable to duty under the Medicinal Toilet Preparatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 2(f) of the Central Excise Act, 1944 . The exclusion is not limited to excisable goods. A plain reading of the statutory provision makes it clear that all activities which amount to manufacture within the meaning given under Section 2(f) of the Central Excise Act, 1944 get excluded, whether or not such manufacture results in an excisable product charged to duty under the Central Excise A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Rubicon Formulations Pvt. Ltd. v. C.C., C.E S.T., Aurangabad, 2010 (19) S.T.R. 515 and SPA Pharmaceuticals Pvt. Ltd. v. Commissioner of Central Excise Service Tax, Aurangabad, 2010 (18) S.T.R. 421, both of which have been rendered considering the Board s Circular Letter F. No. 249/1/2006-CX.4, dated 27-10-2008. 6. Accordingly, after waiving the requirement of pre-deposit, we set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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