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of <h1>Clarification: Transferring Liquid Chemicals from Bulk Containers to Drums is Not 'Manufacture' Under Chapter Note 10.</h1> The circular from the Central Board of Central Excise & Customs clarifies whether transferring liquid chemicals from bulk containers to smaller drums constitutes 'manufacture' under Chapter Note 10 of Chapter 29. The amendment in 2008 changed the wording from 'and' to 'or' concerning labeling, relabeling, and repacking activities. The Tribunal previously ruled that goods in tankers are not considered bulk packs, and thus transferring them to smaller containers is not manufacturing. Consequently, the activity of moving goods from tankers to drums does not qualify as manufacturing under the amended chapter note. Pending cases should be resolved accordingly.
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