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2007 (5) TMI 68

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....ecisions)<br>Dated:- 9-5-2007<br>Appeal Nos. E/936- 937/2007-EX - Stay Order Nos. 466-467/2007-EX(PB)<br>Central Excise<br>[Order per: C.N.B. Nair, Member (T)]. - Heard both sides and perused the reco....

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....eading covered by the Chapter note which declares packing or repacking as a process of manufacture. In these circumstances, demand cannot arise in the case of these items. Prima facie, the duty demand....