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

.... Shri G. Suresh, Proprietor, for the 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 weig....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the Note 7 applied to initial clearance 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 Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... no question of assessee undertaking any activity 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 ....