2001 (7) TMI 230

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..... 70.48 (rupees two lakhs eighty thousand three hundred and seventy and forty eight paisa) and penalty of Rs. 20,000/- (rupees twenty thousand) we take up the appeal itself as the issue lies in a narrow compass. 2. The short point of involved in the present appeal is as to whether the re-packing of bulk detergent powder into smaller packs would amount to manufacture under the provision of Section .....

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..... will not amount to manufacture. 3. We find force in the above submissions of the ld. Adv. Chapter Note 6 introduced to Chapter 34 w.e.f. 28-2-94 created a deeming provisions by fiction of law vide which the activity of re-packing into smaller containers would amount to manufacture. Inasmuch as there was no such deeming provisions in existence prior to the said date and during the relevant perio .....

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