EOU's Packing Activity Qualifies as Manufacturing, Securing Duty Exemption; Authority's Classification of Goods as Non-Manufactured Overturned.

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....100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The packing activity amounts to manufacture, it is held that the second condition of the impugned exemption notification that the goods have to be manufactured goods also stands complied with by the appellant. Adjudicating authority is held to have committed an error by holding the repackaged goods as non manufactured goods. - AT....