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CBEC issued clarification regarding labelling and repacking etc. amounting to manufacture.

It has been brought to the notice of Board that certain dealers are receiving liquid chemicals in bulk in containers and offloading the same at the dealers’ premises or godown into drums of 200ltrs for subsequent marketing of these materials to customers. Doubts have been raised as to whether such activity would amount to manufacture in terms of Chapter Note 10 to Chapter 29. As the said Chapter Note has been amended in 2008 budget, it has been contested that the said ..
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Mere citing of Law laid down by SC before tribunal and non application of same cannot be said mistake apparent from the record

SUMMARY OF CASE LAW If the Tribunal has wrongly applied the law laid by the Supreme Court in a given case, it could be said that there is a mistake apparent from the record in the order of the Tribunal; but, the mere citing of the law laid down by the Supreme Court in some [...]
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