TaxTMI 
TaxTMI 
2003 (2) TMI 255
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.... the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Lincoln Parentarals Limited, is whether Note 5 to Chapter 30 of the Schedule to the Central Excise Tariff Act is attracted in the facts and circumstances of the matter. 2. Shri Jitendra Singh, learned Advocate, submitted that the Appellants manufacture medicaments falling under Chap....
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....re removed without payment of duty as permitted under Rule 173H; that the Additional Commissioner, under the Adjudication Order No. 252/99, dated 7-10-99 has confirmed the demand of duty and imposed a penalty, holding that the process of re-labelling undertaken by the assessee amounts to manufacture in terms of Note 5 to Chapter 30; that the Commissioner (Appeals) also under the impugned Order has....
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.... Rule 173H and not under Rule 173L by virtue of Note 5 to Chapter 30. The learned Advocate also relied upon the decision of the Tribunal in the case of ADI Enterprises v. CCE, Mumbai, 2002 (144) E.L.T. 379 (T) wherein it has been held that "Act of putting various items as soap, shampoo, hair oil and cream in one package does not result in emergence of a new article distinct as by the act of combin....
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....e contended that Note 5 would apply only when the process of re-labelling along with repacking from bulk pack to retail is undertaken "and" has been used in the Chapter Note. 3. Shri V. Valte, learned SDR reiterated the findings as contained in the impugned order. 4. We have considered the submissions of both the sides. Note 5 to Chapter 30 of the Central Excise Tariff provides "In rel....