RUCHI HEALTH FOODS LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides and perused record.

(2.) THE appellant receives imported RBD Palmolein in containers. The palmolein so received is packed into 1 kg. Packs. Duty demands has been made in the impugned order on the ground that such packing amount to manufacture in view of the chapter note 4 to chapter 15. That note reads as under: -

(3.) THE submission of learned Counsel for the appellant is that the scope of the above chapter note was the subject matter of consideration by this Tribunal in the case of Ammonia Supply Company v. Commissioner of C. Ex. New Delhi - and the Tribunal held that packing from containers into smaller packs would not come within the meaning of the note. This order was followed in the case of Ram Kishore Chemical Co. Pvt. Ltd., v. CCE, New Delhi - 2002 (145) ELT 106.