Manufacture - whether the activity of conversion of edible oil ...
Converting and labeling edible oil from tankers to retail packs isn't manufacturing; repacked oil isn't dutiable.
February 7, 2017
Case Laws Central Excise AT
Manufacture - whether the activity of conversion of edible oil from tanker to retail pack and labeling amounts to manufacture and repacked refined edible oil is liable to duty? - Held NO - AT
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