2000 (11) TMI 222

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.... [Order per : Gowri Shankar, Member (T)]. - In its order passed on 28-7-1998, the Tribunal had allowed the appeal of M/s. Nilgiri Herbals Pvt. Ltd. (Nilgiri for short) and Shabbir Patel, its Director, on a finding that the extended period contained in the proviso under Section 11A of the Act, which was invoked in the notice, would not be available. An application for rectification of this order fi....

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.... proclaiming the product to be Colin glass and household cleaner and covering atomiser of the bottle with a plastic sleeve, again which also bore the name Colin. In the impugned order the Commissioner finds this process to be one of manufacture within the meaning of Note 6 to Chapter 34. Note 6 to Chapter 34 of the tariff, as it stood at the relevant time, provided that "in relation to product of ....

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.... manufacture. 3. It is the contention of the advocate for the appellant that, during the time with which we are concerned, the law did not provide that labelling or re-labelling of containers by itself will amount to manufacture. The fact that this has been omitted in this note whereas it was included in the notes to the four other chapters that we have specified, further shows that to be the c....

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....vant time. We are not able to accept the contention of the departmental representative the activity carried out by the appellant is covered by the generic expression 'any other treatment to render the product marketable'. If that were the case, there have been no necessity to amend the note to Chapter 34 so as to specifically include the process of labelling or re-labelling as manufacture while re....