- (1.) THE point involved in this appeal is whether the activity of recapping from bulk to a form suitable to the consumer undertaken by the assessee amounts to manufacture or not.
(2.) THE Deputy Chief Chemist, to whom the product was sent for examination, has reported after testing the same that the composition of the mould release preparation remains the same before and after repacking and no new product comes into existence. The relevant portion of the report reads: "Out of the six samples received, three are in bottles and three are in original aerosol containers. Both types of samples are composed of mixtures of organic chemicals including volatile organic solvents. As seen from the manufacturer's letter that monocoat imported in bulk in drums, is packed in aerosol containers along with propellant gas. The basic composition and use of the original material has not changed and no new product has come into existence, only the mode of application has been changed." In the show - cause notice, there was no allegation of value addition to the product. The only question involved was whether the above activity amounts to manufacture or not.
(3.) THE Tribunal recorded a finding of fact that repacking of the product from bulk to small containers does not amount to manufacture. The finding recorded by the Tribunal is a finding of fact which does not require any interference. The appeal, therefore, deserves to be rejected. The appeal is accordingly dismissed. No costs.;