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2007 (5) TMI 68

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..... ct of Saunf Ka Ark, Sandalwood Oil and Clove Oil - After considering the detail held that demand of duty not sustainable - Appeal Nos. E/936-937/2007-EX - Stay Order Nos. 466-467/2007-EX(PB) - D .....

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..... attract duty in the appellant's hands as the appellant is only a re-packer. Heading 33.01 is not a heading covered by the Chapter note which declares packing or repacking as a process of manufacture. .....

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