https://www.taxtmi.com/caselaws?id=72617 Filling or packing Mineral Turpentine Oil at depots did not amount to manufacture or deemed manufacture, because no new or commercially different product emerged and the deeming provision in Section 2(f) did not extend to this commodity. Bulk removals from the refinery and bonded installation were marketable and were assessable under Section 4 at the time and place of removal, not on the later packed sale price. Section 4(4)(d)(i) was inapplicable because the goods were not delivered in packed condition at removal. The packing stations were neither factories nor licensed warehouses, so no differential duty or penalty arose. en-us Mon, 10 Nov 1986 00:00:00 +0530 Thu, 09 Apr 2015 23:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72617 Filling or packing Mineral Turpentine Oil at depots did not amount to manufacture or deemed manufacture, because no new or commercially different product emerged and the deeming provision in Section 2(f) did not extend to this commodity. Bulk removals from the refinery and bonded installation were marketable and were assessable under Section 4 at the time and place of removal, not on the later packed sale price. Section 4(4)(d)(i) was inapplicable because the goods were not delivered in packed condition at removal. The packing stations were neither factories nor licensed warehouses, so no differential duty or penalty arose. Case-Laws Central Excise Mon, 10 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72617