1988 (8) TMI 201

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....r per : I.J. Rao, Member (T)] .- None was present for the respondents but they submitted written arguments for consideration. We, therefore, heard Shri V.M. Doiphode, the learned SDR and perused the written submissions made by the respondents. 2. The facts in brief, as stated by the appellant Collector are as follows:- "M/s. Lakaki Works (P) Ltd., Lonavala, Pune (hereinafter referred to as 'Res....

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....sed by the A.C., C. Ex. Pune-I Division." 3. Shri Doiphode, the learned SDR submitted that what the appellants sold may be the same goods, namely, duty paid mineral turpentine and xylol repacked in small containers and given different names. But as they have been given a new name, packed in smaller containers and were sold as different commodities, namely, thinner, they are different goods and ar....

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.... Ore. They also cited two more judgments, (i) [1984 (15) E.L.T. 32] - Brooke Bond India Ltd. v. Union of India and (ii) [1978 E.L.T. (J 18) Madras] E.I.D.Parry Ltd. v. Union of India in support of their arguments. 5. We have considered the arguments of both sides. The basic fact that there is no change in the product obtained by the respondents and sold by them, in so far as its identity and natu....

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....e. Therefore, the ratio of this judgment is not applicable to this appeal. 6. We have also considered the ratio of the judgment cited by the respondents. In the Brooke Bond India Ltd. (supra) the High Court observed that the essence of the expression "manufacture" "is the chaging of one object into another for the purpose of making it marketable". On this principle the High Court held that coffee....