2000 (1) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondents. [Order]. -  The respondents herein are manufacturers of chocolate flavoured Complan falling under Chapter Heading 21.08 of the Schedule to the CETA 1985. They filed an application for permission under Rule 56B of the Central Excise Rules, 1944 for movement of goods to M/s Kemwell Ltd. Bangalore for the purpose of branding and packing in glass jars. The application w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....elling or relabelling of containers and repacked from bulk pack to retail pack or the adoption of any treatment to render the product marketable to the consumer shall amount to manufacture.' Therefore, a deemed fiction is created under Chapter 21 that the process of labelling or relabelling and repacking etc amounts to manufacture. Further it has been held by the Tribunal in the case of J.K. Synth....