Clarification regarding labelling and repacking etc. amounting to manufacture

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..... All the Chief Commissioners of Custom and Central Excise Director General (CEI), Director General (Audit), Director General (Inspection) Sir Subject : Clarification regarding labelling and repacking etc. amounting to manufacture . It has been brought to the notice of Board that certain dealers are receiving liquid chemicals in bulk in containers and offloadin .....

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..... to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 2. Whether an operation amounts to repacking from bulk packs to retail packs or not, is a question to be decided on facts. However before examining the implication .....

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..... by the assessee in filling the smaller container from bulk container namely tankers can never fall within the fiction of manufacture as envisaged by Note 10 quoted above." 4. Therefore the tankers cannot be termed as bulk packs and therefore the activity of transferring the goods from tankers into smaller drums cannot be said to be covered by the said chapter note 10. 5. Pending cases may be .....

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