Repacking of detergent powders recognised as part of manufacture, so duty follows on conversion into unit-packed finished product. Packing of detergent powder into small unit containers is a process essential for completion of manufacture, and bulk powder may be treated as a semi finished product; when packing is done in outside premises, the procedure permitting clearance without payment of duty applies until the product is converted into finished, unit-packed form.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Repacking of detergent powders recognised as part of manufacture, so duty follows on conversion into unit-packed finished product.
Packing of detergent powder into small unit containers is a process essential for completion of manufacture, and bulk powder may be treated as a semi finished product; when packing is done in outside premises, the procedure permitting clearance without payment of duty applies until the product is converted into finished, unit-packed form.
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