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A24 EXCISE LAW TIMES [ Vol. 372

der Cement Ltd. v. Central Excise & Service Tax, Udaipur). While issuing the notice,
the Supreme Court passed the following order :
“Issue notice on the application for delay as well as on the Civil Ap-
peal.
Tag with C.A. D. No. 38989 of 2018 and C.A. No. 10990 of 2019.”
The Appellate Tribunal in its impugned order had followed the decision
given in favour appellant in case of Shree Cement Ltd. v. CCE, Alwar - 2019 (366)
E.L.T. 900 (Tri. - Del.) and set aside the impugned order hence allowed the ap-
peal.
REPRESENTED BY : Mr. Sanjay Jain, ASG, Mr. B. Krishna Prasad, AOR,
Ms. Sunita Rani Singh and Ms. Apporv Kurup, Advo-
cates, for the Appellant.

Manufacture — Refilling of imported ink from bulk con-
tainer to printing reservoir/printing ink cartridges
and re-labelling same, whether amount to manufac-
ture?

The Supreme Court Bench comprising Hon’ble Ms. Justice Indira
Banerjee and Hon’ble Mr. Justice Dinesh Maheshwari on 2-9-2019 after condon-
ing the delay issued notice in Civil Appeal Diary No. 24997 of 2019 filed by
Commissioner of Central Excise, Delhi-III against the CESTAT Final Order Nos.
60155-60156/2019, dated 22-2-2019 as reported in 2020 (372) E.L.T. 96 (Tri.-
Chan.) (Domino Printech India Pvt. Ltd. v. Commissioner). While issuing the notice,
the Supreme Court passed the following order :
“Delay condoned.
Issue notice, returnable in four weeks.”
The Appellate Tribunal in its impugned order had held that the activity
of refilling of imported ink from bulk container to small packs i.e. printing reser-
voir and printing ink cartridges procured from third party and re-labelling such
small packs did not amount to manufacture.
REPRESENTED BY : Mr. K.K. Venugopal, Attorney General, Mr. Sanjay
Jain, ASG, Mr. B. Krishna Prasad, AOR, Ms. Binu
Tamta and Ms. Chinmayee Chandra, Advocates, for the
Appellant.
Ms. Charanya Lakshmikumaran, AOR, Mr. Aaditya
Bhattacharya, Ms. Mounica Kasturi, Ms. Apeksha
Mehta and Ms. Ishita Mathur, Advocates, for the
Respondent.
(1) Valuation (Customs) — Value of imported goods
whether can be determined based on value of identi-
cal goods imported from a different country?
(2) Confiscation — Food supplement containing beef
whether liable to absolute confiscation on its import?
The Supreme Court Bench comprising Hon’ble Ms. Justice Indira

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