2006 (8) TMI 369

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....rathy, Consultant, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  In this appeal of the Revenue, the short question which arises for consideration is whether the goods (leather chemicals) removed by the respondents, in the form in which they did, during the period 1-3-97 to 10-12-98 were dutiable. The original authority demanded duty of Rs. 1,91,035/- from the party and i....

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....rds that the party had explained their activity to the original authority, by submitting that most of the goods received in bulk containers from M/s. Balmer Lawrie & Co. Ltd. were sold as such and that the remaining quantity so received from the said company was disposed of by way of retail sale to small scale consumers, who often brought their own containers for purchasing the chemical. They subm....

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....h as the activity of the respondents is clearly inbuilt in the issue framed by ld.Commissioner (Appeals). We also find that mere pouring of chemicals from bulk to small containers is not an activity attracting the above Chapter Note. In order to attract the Chapter Note, goods in bulk container should be "repacked" in small containers, whereby the goods becomes a marketable product. Thus the Chapt....