2015 (10) TMI 834

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....ltant For the Respondent : Shri Sanjay Hasija, Supdt   ORDER Per P K Jain The brief facts of the case are that the appellants are receiving certain chemicals in tanker lorries. After receipt of the said goods there are unloaded in carboys/drums of different capacities. The said drum/and carboys are thereafter labelled and the same are sold to various customers. The chemicals in....

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....idered as a bulk packing. This is only mode of transport of liquid chemicals. Ld. counsel further submitted Board circular no. 910/30/209-CX dated 16.12.2009 as clarification regarding labelling and repacking after the amendment of the relevant Chapter note with effect from 01.03.2008. It was further submitted that in para 2, 3 and 4 of the said circular it is clear that unloading the goods from t....

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....LT 321 (SC) 4) Nickunj Shah 2015 (316) ELT 219 5) Hansa Gosalia 2013 (289) ELT 266 4. We have considered the submissions made by both sides. 5. We find that the Board vide Circular 910/30/2009-CX dated 16.12.2009 has clarified the position after the amendment in the relevant chapter notes as under:- "2. Whether an operation amounts to repacking from bulk packs to retail packs ....

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.... the assessee was not repacking the goods from bulk packs to retail packs. Accordingly the activity undertaken by the assessee in filling the smaller container from bulk container namely tankers can never fall within the fiction of manufacture as envisaged by Note 10 quoted above." 4. Therefore the tankers cannot be termed as bulk packs and therefore the activity of transferring the goods....