2016 (10) TMI 1168

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....B. Govindarajan, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Learned counsel says that the biris manufactured without aid of power is liable to duty at a lower rate as applicable under Heading 2404.31 of Central Excise Tariff Act, 1985 than the biris manufactured with the aid of power. After manufacture, the appellant packed the biris in aluminum foil and that acti....

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....ara 7 of his order says that labelling of biris with aluminum pouches with the aid of machine operated by power makes the goods liable to duty. 5. The facts on record suggests that there was manufacture of biris which was made liable to duty at lower rate as suggested by learned counsel. Subsequent activity of packing should come within the purview of Chapter Note 2. That does not come becau....