Activity of repacking amounts to manufacture

Vaibhav Global Ltd. Vs Commissioner of Customs (CESTAT Delhi) This Tribunal in the case of CCE vs Western Electronics reported as 2000 (116) ELT 181 (Tri) while relying upon the similar circular as mentioned above has held that packing of the goods into different packs amounts to manufacture and while exporting such goods, the activity of packing / repacking entitles the EOU to claim exemption from the customs duty while exporting such repacked goods. Tribunal Chennai also in the case of Bala Handlooms (Supra) held that though the activities like unpacking, labelling, stacking and repacking do...