2008 (9) TMI 311

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....Narain & Co., Advocates, for the Respondent. [Order].- The point involved in this appeal is whether the activity of repacking from bulk to a form suitable to the consumer undertaken by the assessee amounts to manufacture or not. 2. The Deputy Chief Chemist, to whom the product was sent for examination, has reported after testing the same that the composition of the mould release preparation rema....