Labelling and repacking rules expanded to include retail packing and any treatment that renders products marketable to consumers. Amendment expands the statutory definition to expressly include labelling or re-labelling of containers, repacking from bulk packs to retail packs, and any other treatment adopted to render the product marketable to the consumer, thereby bringing those preparatory and finishing operations within the defined activity for the specified excisable goods.
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Provisions expressly mentioned in the judgment/order text.
Labelling and repacking rules expanded to include retail packing and any treatment that renders products marketable to consumers.
Amendment expands the statutory definition to expressly include labelling or re-labelling of containers, repacking from bulk packs to retail packs, and any other treatment adopted to render the product marketable to the consumer, thereby bringing those preparatory and finishing operations within the defined activity for the specified excisable goods.
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