Repacking or relabelling assessment depends on factual operations; mere transfer between containers may not amount to manufacture. Clarification explains that whether relabeling of containers or repacking from bulk packs amounts to manufacture must be decided on the facts of each case; mere transfer of material between vessels at dealers' premises or godowns generally will not constitute repacking amounting to manufacture. Packaging indicative of repacking includes prepacked quantities intended for wholesale or retail sale, packaging done without the purchaser present, and packages bearing manufacturer and product details. Duty liability under the chapter notes depends on a fact-specific assessment and interpretation consistent with prior chapter notes.