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TMI Blog2007 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... 404.31 - Appeal No. E/ESM-89/05 - Final Order No. A-518/KOL/2007 - Dated:- 28-3-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - This matter was listed before the single member Bench today. As the matter involves classification dispute of recurring nature, on the request of the ld. Consultant Shri M.N. Biswas and with the consent of both sides, the appeal is taken up for disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Third Schedule to the Central Excise Tariff Act, the process of packing of bins with the aid of machine cannot be construed as amounting to manufacture with machine under Section 2(f) of the Central Excise Act, 1944. Shri Mukhopadhyav also cites the following decisions in support of the respondents' claim that packing is not incidental or ancillary to completion of the manufactured product : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aid of machines, the biris will continue to be classified under sub-heading 2403.1031 under the present Tariff. 2. We find that the relevant Chapter Note 2 to Chapter 24, at the material time, required labeling, re-labeling of containers and repacking from bulk packs to retail packs to bring the product under the mischief of the said Chapter Note. In the present case, we note that there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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