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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 ..... t Shri V.K. Shastri, AC(AR) for Respondent ORDER Per Ramesh Nair The case of the Department is that the activity of conversion of edible oil from tanker to retail pack and labeling is amount to manufacture and accordingly, the repacked refined edible oil is liable to duty. 2. Shri J.N. Somaiya, learned Counsel for the appellants submits that the issue is no more in dispute as in the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides. The department has confirmed the demand holding the process of conversion of edible oil from tanker to retail pack is manufacture by applying the Chapter Note 4 to Chapter 15 of the Central Excise Act, 1944, which is reproduced below: - "4. In relation to products of sub-heading Nos. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, 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 labeling both should be carried out in order to hold manufacture under Note 4 to the Chapter 15. 5. As discussed above, there is no activ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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