2008 (10) TMI 208

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order per : P. Karthikeyan, Member (T)].- On 20-4-2000, M/s. Guru Agro Foods Pvt. Ltd., Chennai (Guru), received back part of a consignment (1468.80 Kgs) of Creamy Peanut Butter it had cleared on 24-4-99. The goods returned were in packs weighing 510 gms each. These packs were relabelled and, in case of some quantity, also repacked in packs weighing 225/510 gms and carboys of 60 Kgs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rance of such goods and not to clearance after return of such goods in the factory. The goods had not become marketable after operations carried out by the assessee on return of the goods; they were marketable before they re-entered the factory. Accordingly he vacated the order of the original authority. Revenue is in appeal against the above order of the Commissioner (A). 2. Grounds taken in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vity by relabelling and packing to make them marketable. We find that in the instant case the goods returned were all in packs containing 510 gms and were either relabelled or also repacked in bigger packs. The note 7 in question reads as follows: "7. In relation to products of this Chapter, labeling or re-labelling of containers and re-packing from bulk packs to retail packs the adoption of any ....