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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Manufacture - labelling and packing from bulk container to ...


Transferring Goods from Tankers to Drums Not Manufacturing Under Chapter 38; Tankers Not Bulk Packs, Per Note 10.

November 16, 2015

Case Laws     Central Excise     AT

Manufacture - labelling and packing from bulk container to carboys - chapter 38 - 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. - AT

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