2007 (3) TMI 106

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....he single member Bench today. As the matter involves classification dispute of recurring nature, on the request of the ld. Consultant Shri M.N. Biswas and with the consent of both sides, the appeal is taken up for disposal by the Division Bench. Shri S. Mukhopadhyay, ld. Consultant appearing for the respondents states that the respondents manufacture branded Biris and the processes like rolling, c....

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....ection 2(f) of the Central Excise Act, 1944. Shri Mukhopadhyav also cites the following decisions in support of the respondents' claim that packing is not incidental or ancillary to completion of the manufactured product :- (i) E.I.D. Parry Ltd. v. Union of India - 1978 (2) E.L.T. (J18) (Madras) (ii) Alembic Glass Industries Ltd. v. Union of India & another - 1979 (4) E.L.T. (J444) (Gujarat)....

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....g of containers and repacking from bulk packs to retail packs to bring the product under the mischief of the said Chapter Note. In the present case, we note that there is no repacking from bulk packs to retail packs with the aid of machine as the machine is used merely for packing the bin bundles in pre-printed plastic wrappers bought from outside. As regards the availment of credit on the machine....