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2020 ] DOMINO PRINTECH INDIA PVT. LTD. v. COMMR. OF C. EX., DELHI-III 101

(b) Refilling from bulk drums of 200 lts/50 lts to small packs consisting
of printing ink reservoir and printing ink cartridges and labelling
the small packs so refilled.
(c) Blending and mixing of chemicals for the manufacture of printing
ink make up solution and packing and labelling.
(d) Relabelling of imported printing make up solution without involv-
ing any process of refilling. The original packing is only relabelled.
(e) Refilling from bulk to small packs of wash solution and labelling.
(f) Relabelling of imported wash solution without involving any pro-
cess of refilling. The original packing is only relabelled.
18. The appellant imported ink in bulk and also procured/purchased
the containers locally from the third party. The ink is refilled/relabelled in these
containers so purchased/procured. After this the ink is cleared as such. Whether
this activity is amounts to manufacture? While going through the impugned or-
der, we find that the Commissioner has observed that the containers are special
type of containers and they are made such that they can be used machinery
parts. In these circumstances, we have to see what types of the containers in dis-
pute and what is use thereof.
(i) Printing Ink Reservoir : Plastic moulded containers which have a
quality code printed on it i.e. mathematical algorithm based number con-
taining information on ink type, batch number and expiry date. The mani-
fold assembly of the printer is simply fixed on the top of the reservoir after
unscrewing the cap. The pump in the manifold assembly draws ink from
the reservoir and supplies it to the printer head assembly for use in print-
ing.
(ii) Printing Ink Reservoir (with Sump Chip) : Similar to the printing Ink
reservoir described above. Instead of a quality code printed on the label
there is a sump chip below the container which allows the printer to identi-
fy the printing ink. The said reservoir has since been discontinued and is
forming a miniscule portion of the entire demand.
(iii) Ink Cartridge : Plastic container with a cap which is used to replen-
ish the ink in the printing ink reservoir. The cartridge does not have any
quality code printed on it. The cartridge is simply mounted on top of the
assembly to replenish the ink reservoir. There is a spring loaded mecha-
nism to prevent the flow back of the ink.
(iv) Bag-in-Box : Plastic bag having a capacity to hold 5 litres of ink
placed outside the printer. The demand pertaining to bag in box has been
dropped by the Commissioner however the same was not deducted due to
a quantification error.
(v) Jerry Can : Simple plastic cans which can hold printing ink up to 25
Itrs. Like the bag in box the demand on account of jerry cans was also
dropped but was not deducted due to quantification error by the Commis-
sioner.
(vi) Printing Ink Bottle and OCC Cartridge : These are simple bottles
which hold printing ink in various capacities of 200 ml, 1 litre and 2 litres.
These bottles are placed outside the printer and are connected via tubes and
pipes.
19. We have seen these containers are [of] various/different sizes [and]
shapes which are procured from third party. Ink is transferred to these contain-
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