Clarification regarding labelling and repacking etc. amounting to manufacture.

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..... c. amounting to manufacture. I am directed to refer to the Chapter notes introduced in this year's budget enlarging the scope of the term "manufacture" in respect of products falling under chapters 28, 29, 34, 35, or 38 of the central excise tariff. 1. In this context, clarification have been sought regarding the scope of the expression "relabelling of containers and repacking from bulk packs" .....

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..... roduct contained therein is also pre-determined. The packaging is also generally done without the purchaser being present. The packages also contain information such as name of the manufacturer, quantity, value and other details of the product. 3. In view of the above, the question whether or not duty is liable to be paid depends upon the facts of individual case and the decision has to be taken .....

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