2005 (4) TMI 193

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....r : S.S. Kang, Vice-President]. - Heard both sides. Revenue filed these appeals against the Orders-in-Appeal Nos. whereby it is held that the goods manufactured by the respondent are assessable to excise duty under Section 4A of the Central Excise Act. 2. The only contention of the Revenue is that the respondents are manufacturing water bottle and were supplying to M/s. Jet Airways India (P) Lt....

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....is case, the respondents were clearing 12 water bottles packed in a wrapper and on the water bottle, MRP is written. This fact is not disputed in the present appeals. Section 2(b) of the Standards of Weights and Measures Act, 1976 provides that 'Commodity in packaged form' means "commodity packed, whether in any bottle, tin, wrapper or otherwise, in units suitable for sale, whether wholesale or re....