2008 (9) TMI 311

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....t. S/Shri Shri Narain for M/s. S. 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 composit....