Deemed manufacture on repacking from bulk packs attracts central excise duty under Chapter 30, with notice issued.

Note 5 of Chapter 30 of the Central Excise Tariff Act, 1985 treats repacking from bulk packs as deemed manufacture, so such repacking falls within the scope of activities attracting central excise duty. The Court noted this legal position and proceeded to issue notice in the matter, indicating that the duty consequence attached to repacking was the operative issue identified.

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Issues: Whether repacking from bulk packs was covered by the deemed manufacture clause under Note 5 of Chapter 30 of the Central Excise Tariff Act, 1985.

Outcome: Notice issued.

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