- (1.) The Tribunal in its impugned judgment has returned a finding that repacking of lubricating oil into smaller pack would not amount to manufacture under the old provision and the position changed only after insertion of note w.e.f. 1-3-2000 as held earlier by the Tribunal in the respondent's own case reported in 1987 (27) E.L.T. 482 (S.C.), Indian Oil Corporation Limited v. Collector. We agree with the aforesaid opinion of the Tribunal that mere repacking of the lubricating oil into smaller pack does not amount to manufacture.
(2.) The appeals are, accordingly dismissed. Final Result : Dismissed;