1998 (6) TMI 193

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.... the Asstt. Commissioner of Customs, NOIDA Export Processing Zone vide his letter dated 11-4-1996 which on appeal by the applicant was upheld by the Commissioner of Customs (Appeals), New Delhi leading to the present appeal and the connected Stay Application. 2.  It was stated by Shri G. Shiva Dass, learned Counsel for the applicant that their Unit is engaged in the manufacture of Compact Discs for which they had made necessary applications to the Development Commissioner, NEPZ vide their letter dated 24-8-1988. In response to their application the Government granted them necessary permissions for the manufacture of the product in question. It was explained by the learned Counsel that the process of manufacture of Compact Discs is an ....

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....me activity of packing in Jewel Boxes of Compact Discs as amounting to manufacture. 3.  Resisting submissions of the learned Counsel, Shri M. Ali, Departmental Representative stated the Order passed by the Jurisdictional Commissioner cited in support of the Appeal involved a different factual situation and a different Notification. That was not a case of removal of the packed CDs to DTA. He referred to the detailed discussions contained in the Impugned Order-in-Appeal and referred to the decisions of various High Courts and Tribunals considered by the Commissioner (Appeals). He then referred to the Supreme Court decision in the case of M/s. Novopan India Limited [1994 (73) E.L.T. 769 (S.C.)] and M/s. Rajasthan Spinning & Weaving Mills....