2011 (9) TMI 929

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.... Advocate, for the Appellant. 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 pack....

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....r treatment to render the product marketable 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, muffl....

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....labelling. He also submits that the activity of putting the individual garments 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 inter....

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....ved repacking from bulk pack to retail pack and labelling on the product boxes with a view to render the products marketable. Therefore, on merits, the demands are, prima facie, sustainable. However, we are in agreement with the submissions of the ld. Advocate that there may not be justification for invoking the extended period of limitation. 6. In view of the above, we direct the applican....