2005 (4) TMI 322

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....sub-heading classification, then considering the Supreme Court decision in the case of M/s. J.G. Glass Industries, M/s. Laminated Packings (P) Ltd. and M/s. Sonic Electrochem (P) Ltd. whether manufacture under Central Excise Act, 1944 would take place to cause and call for levy of duty once again on embossed cut to shape and size aluminium foil in cigarette industry." The said question has been referred to Larger Bench because this Tribunal in the case of C.C.E., Mumbai v. Godfrey Philips Ltd. reported in 2003 (156) E.L.T. 1026 (T) has held that such activity does not amount to manufacture merely because of meeting of change tariff entry. The view taken by the referring Bench is contrary to the view taken in Godfrey Philips Ltd. 3.&em....

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....lso be usable by some one else and consequently they would saleable and changeable to duty in view of Rules 9 and 49 of the Central Excise Rules, 1944. 4. Laminated Packings (P) Ltd. 1990 (49) E.L.T. 326 (S.C.) Lamination indisputably by well settled principles of excise law, amounts to manufacture. Consequently the process of lamination of kraft paper with polyethylene, different goods come into being. The laminated kraft paper is distinct, separate and different goods known in the market as such from the kraft paper and therefore it is liable to excise duty. The contention that duty paid kraft paper and the resultant laminated kraft paper belongs to the same Tariff Entry is not relevant because both of them are different ident....

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....le. 3. C.C.E., Chandigarh v. Milk Plant 1995 (79) E.L.T. 315 (Tribunal) Liquid milk is filled in the poly pouches on a machine which forms the pouch, fills the milk and seals the filled pouch, in a continuous, auto-matic process. The poly pouch as it emerged in form, fill and seal machine in a continuous uninterrupted process is not capable of being sold or being sold to consumers in the market. It is not saleable. It is not suitable for sale. They are also not an intermediate product, nor are they used for the manufacture of any commodity. No marketable excisable goods in this case come into existence before the liquid milk is filled in the poly pouch. 4. C.C.E., Ahmedabad v. Printorium 1996 (87) E.L.T. 432 (Tribunal) ....