2011 (9) TMI 929

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.... Shri R.K. Singla, Jt. CDR, for the Respondent. ORDER Heard both sides extensively on the stay petitions. 2.1 The applicants imported readymade garments from countries like Indonesia, Bangladesh. They were received in a pack of 6 pieces. Each piece contained the brand name, size detail, style and MRP and was kept in a polythene cover. The imported packets were sent to job workers and the p....

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....able to the consumer, shall amount to "manufacture". Heading No. Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) 62.01 6201.00 Articles of apparel, not knitted or crocheted, all sorts 16% 62.02 6202.00 Clothing accessories, not knitted or crocheted, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow ties, cravats, gloves 16% 2.2 ....

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....nts after checking and ironing in the product box will not amount to repacking from bulk packs to retail packs. In support of his submissions, he relied on the decision of the Tribunal in the case of Johnson & Johnson Ltd. v. CCE, Mumbai [2003 (156) E.L.T. 134]. He also submits that the issue involved relates to fine interpretation of chapter note to decide whether the activities undertaken would ....