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TMI Blog2016 (9) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mr. Pranab Kr.Dutta, Sr. Adv., Mr. Kunal Chatterjee, Adv., Mr. Sourav Bhagat, Adv. and Mr. Arnab Sinha, Adv. for the Appearing Parties. ORDER: The Court : Mr. Bharadwaj, learned advocate for the revenue/appellant, placed the following question for consideration of this court: "Whether under the facts and circumstances of the case, labelling and packing of 'handmade Biri' in printed plastic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to packing cannot be incidental or ancillary to the manufacture of biri. Clause (f) of Section 2 which defines the word "manufacture" is worded as follows: "[f] "manufacture" includes any process - (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the section or Chapter notes of [The First Schedule] to the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in respect of the goods specified in the Third Schedule. Admittedly, biri is an item, which has been kept in the First Schedule. Therefore, it is more than clear that the legislature has made a distinction as to in which cases packing or repacking is an activity which can be included to be construed as in aid of manufacture of the item. When the legislature itself has made a distinction, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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