2008 (6) TMI 457

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..... 2. Heard both the sides and perused the records. 3. The issue involved in the instant case is whether the repacking of the the Talc powder obtained in bulk into small packs of 1 kg and putting the brand name of "Sika Noleek" of the applicants amounts to manufacture or not. 4. The applicants have contended as under : (i)      The only activity is of repacking into 1 kg packs and as such it is not manufacture and relied upon several case laws in their support. (ii)    Since the Talc Powder is non-excisable, repacking etc. is not manufacture. (iii)   There is no evidence of chemical change given in the SCN. (iv)   The process is not in the 3rd Sch....

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....tively per 50 kg. bag of cement. Pack Size 1.0 packet. Storage Store in a dry place. Technical data Aspect Bulk density gm/cc Shelf life Storage Condition : : : : Water powder Around 0.45 1 year Cool, dry place Thus it is evident that in common parlance, the appellants' product is known as "Sika Noleek" and is marketed for application areas as waterproofing admixture for concrete and mortar. The applicants maintain production slips and the batch sheets are prepared and issued by the quality control department, allotting individual pack/code pack name on completion of manufacturing process. Other details conforming to IS: 2645 giving the Net weight, Batch No., MRP/Manufacturing date and t....