2007 (3) TMI 29

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....als), Revenue has filed present appeal. Nobody has appeared for the respondents. Accordingly, I have heard Shri. Promod Kumar, ld. JDR and have gone through the impugned order. 2. It is seen that the Commissioner (Appeals) has condoned the delay of around 26 days in filing appeal against Order-in-Original dated 2-8-2005 on the ground that on account of flood which is natural calamity, the asses....

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....to products falling under Chapter 34, the adoption of any treatment to render the product marketable to the consumer would amount to manufacture in addition to other parameters like labeling/re-labeling, repacking to bulk to retail pack etc. It is clear that the soap dish was meant to be a market strategy to make the particular soap marketable, especially since the MRP remained unchanged. As such,....

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.... the impugned order-in-original." 4. As against above, the Revenue has contended that inasmuch as soap is capable of being sold in the market independent of soap dish or plastic soap case, the same cannot be considered to be an essential part of final product and cannot be held to be an input. However, as observed by the Commissioner (Appeals) soap and soap dish are packed together in one pack ....