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TMI Blog2017 (2) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... r to retail pack is not conversion of bulk packs to retail packs because the tanker in which goods are received is not bulk pack, therefore, one limb of the Chapter Note that packing from bulk pack to retail pack does not satisfy. Though there is an activity of labeling but as per the Chapter Note 4 prevailing at the relevant time, the activity of repacking from bulk pack to retail pack and also l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aiya, learned Counsel for the appellants submits that the issue is no more in dispute as in the appellant s own case decided by this Tribunal vide Order No. A/ 90742/16/EB dated 01.09. 2016, wherein it has been held that repacking of RBB Palmolien Oil received in tanker in bulk and repacking them into smaller packs does not amount to manufacture. He further submits that the very same issue has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Central Excise Act, 1944, which is reproduced below: - 4. In relation to products of sub-heading Nos. 1502.00, 1503.00, 1504.00 and 508.90, labeling or relabellig of containers and packing from bulk packs to retails packs or the adoption of any other treatment to render the product marketable to consumer, shall amount to manufacture. From the above chapter note, it is seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be carried out in order to hold manufacture under Note 4 to the Chapter 15. 5. As discussed above, there is no activity of repacking from bulk packs to retail packs and only labeling alone is carried out, therefore, the activity does not amount to manufacture. The judgments cited by the appellant support the case of the appellant, particularly the Tribunal's decision in the appellant' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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