2018 (1) TMI 419

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..... nters filling; non-refractory surfacing preparations for facades, including walls floor, ceiling, classifiable under Chapter sub-heading 32149010 (c) prepared glues and other prepared adhesives, classifiable under sub-heading 35069900 of the CETA, 1985. The appellants are also purchasing from market non-dutiable talc powder (Soap stone) and repacking them into small pack of 1 Kg. and after putting their brand name Sika Noleek and clearing the same from their factory. Show-cause notices were issued on the ground that product Sika Noleek is a prepared adhesives for cements, mortars, concrete and therefore, liable for classification under Chapter 38244010 thereby demanding duty and proposing penalty as they were not paying duty and for contrav .....

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..... cedes Benz India Pvt. Ltd. 2017-VIL-903-CESTAT-MUM d) Dabur India Ltd. 2009 (236) ELT 506 (Tri-Del) Affirmed by Supreme Court in 2012 (283) ELKT A1123 (SC) e) Kothari Products Ltd. 2002 (139) ELT 633 (Tri-Del) f) Lakaki Works (P) Ltd -1988 (37) ELT 392 (Tri) g) EID Parry Ltd. 1978 (2) ELT (J18) (Mad) h) Kishan Biri Mfg. Co. 2016 (339) ELT 16 (Cal) i) Toyo Engg. India Ltd. 2006 (201) ELT 513 (SC) 3. Shri M.R. Melvin, Ld. Supdt (AR) appearing on behalf of the Revenue submits that the appellant though carried out the re-packing activity but the entire activity was carried out such as preparation of batch sheet, re-packing in printed packing affixing of brand name, etc. Therefore, all these activities taken together amounts to manu .....

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..... ich is classifiable under Chapter 38, it cannot be concluded that re-packing amounts to manufacture. If the goods purchased by the assesee is a mineral product and classifiable under Chapter 25, the activity carried out by the assesee, i.e. re-packing from bulk packs to retail pack, even though a brand name was affixed, these activities alone will not amount to manufacture, in the absence of any legal fiction by way of the Chapter note in Chapter 25. The legislature wherever consciously intend to render product manufacturer only on the activity of re-packing, relabeling from bulk pack to retail pack or affixation of brand name legal friction was created. Therefore, in the absence of any such legal friction repacking of goods of Chapter 25 d .....

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