2012 (2) TMI 425

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....the Respondent. ORDER The appellants are located at Jammu. They purchase Gibberillic acid and 6 Benzyl aminopurine from outside and mix them to produce plant growth regulator and pay excise duty on the same product. As they are situated in Jammu and Kashmir, they take benefit of Notification No. 56/2002-C.E., dated 14-11-2002 under which they get refund of excise duty paid through PLA. The Reven....

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....nts to pesticidal chemicals in concentrated form, labelling or relabelling of containers intended for consumers or repacking from bulk pack to retail packs or the adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture. " He contends that going by this note the activity undertaken by them is manufacture. He submits that the use of the product i....