2007 (4) TMI 83

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....res towards duty of excise and Education Cess from the appellants and has imposed on them equal amount of penalty. The demand is for the period March, 2003 to February, 2006 and in respect of 'unexposed photographic films' which had been marketed in cartons bearing pre-printed labels during the above period. The film had been imported in plastic canisters and cleared on payment of applicable dutie....

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.... packing/repacking, it would not attract levy of duty of excise inasmuch as such packing/repacking was from small to big. Learned counsel has relied on the Supreme Court's judgment in Commissioner, Mumbai v. Johnson & Johnson Ltd. [2005 (188) E.L,T. 467 (S.C.)], wherein assorted medicines imported in pallets, repacked into thermocol boxes of different sizes and again put into cardboard boxes and t....

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....the packing material should be available to the appellants. It is submitted that, in this sense, there is excess payment of duty on the subject goods by the assessee in this case. 2. Learned SDR, at the outset, opposes the plea of Revenue neutrality by submitting that the entire CVD had been paid by way of debit in DEPB scripts and, therefore, the appellants were not entitled to utilise credit ....

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....records and hearing both sides, we have noted the relevant provisions of Foreign Trade Policy covering the period 2002-2006. Apparently, during 2002-03, Additional Customs Duty (CVD) paid from DEPB on imported input was not available as Cenvat credit for utilisation in payment of duty on final product. However, during 2003-04, and the subsequent fiscal years upto 2005-06, such utilization was perm....