https://www.taxtmi.com/caselaws?id=2003 The Tribunal ruled in favor of the appellants, setting aside the Commissioner's decision. The Tribunal held that the repacking of imported goods did not amount to "manufacture" under Chapter Note 4, rejecting the duty demands and penalties imposed by the Commissioner. The Tribunal disagreed with the classification of goods under Chapter 61 or 62, emphasizing that repacking alone does not constitute "manufacture" and that the goods were not directly marketable to consumers without further packaging by distributors. The Tribunal also rejected the Commissioner's invocation of the extended period of limitation for demanding duty and upheld the appellants' claims for exemption Notifications and CENVAT credit of CVD. en-us Fri, 10 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2003 The Tribunal ruled in favor of the appellants, setting aside the Commissioner's decision. The Tribunal held that the repacking of imported goods did not amount to "manufacture" under Chapter Note 4, rejecting the duty demands and penalties imposed by the Commissioner. The Tribunal disagreed with the classification of goods under Chapter 61 or 62, emphasizing that repacking alone does not constitute "manufacture" and that the goods were not directly marketable to consumers without further packaging by distributors. The Tribunal also rejected the Commissioner's invocation of the extended period of limitation for demanding duty and upheld the appellants' claims for exemption Notifications and CENVAT credit of CVD. Case-Laws Customs Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2003