2019 (11) TMI 951

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....) Shri Anil Balani, Advocate with Shri Rohan Balani, Advocate for the appellants Shri NN Prabhudesai, Superintendent (AR) for the respondent ORDER PER: C J MATHEW Though both sides have made elaborate submissions in these appeals of M/s Royal Brushes Pvt Ltd, M/s Royal Enterprises and Shri Dinesh Hirji Kenia against order-in-appeal no. US/148 to 150/M-II/2011 dated 28th July 2011 of Commissio....

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....e confiscated under rule 25 of Central Excise Rules, 2002 but allowed to be redeemed on payment of fine of Rs. 5,00,000/-. 2. According to the investigation, the appellants were in the business of manufacture and sale of 'tooth brushes' of brands such as 'EVORA', 'ROYAL' 'MORNING SMILE' and 'NICE'. It is ascertained from the orders of the lower authorities that duty on 'tooth brushes' was to be l....

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....ross-utilisation of brand names belonging to each other. Furthermore, with the finding that imported tooth brushes had been affixed with labels and packed, the value of such goods were also clubbed for the purpose of determining eligibility for exemption. 4. It is seen from the orders of the original, as well as the first appellate, authority that even despite acknowledgement of the timelines of ....

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.... are guided by the conclusion 'in CCE v/s Johnson & Johnson Ltd (Supra) relied upon by the appellants does not help them. In the said case the respondents were importing assorted medicines of varying potency and were repacking them for marketing. It was held by the Hon'ble court that to be covered by the definition of manufacture, repacking would have to be from bulk packs to retail packs so as ....