https://www.taxtmi.com/caselaws?id=78984 Removal of original labels from chemical containers and affixation of new labels was treated as mere relabelling, not packing or repacking from bulk to retail packs. On the facts found, this limited activity did not amount to manufacture under the relevant chapter note for either the pre-1997 or post-1997 period, as the later amendment did not change the legal position. Because the process did not involve further processing making the goods marketable in the manner required for manufacture, the duty demand, interest and penalties could not be sustained. en-us Thu, 21 Jan 2010 00:00:00 +0530 Wed, 29 Dec 2010 12:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78984 Removal of original labels from chemical containers and affixation of new labels was treated as mere relabelling, not packing or repacking from bulk to retail packs. On the facts found, this limited activity did not amount to manufacture under the relevant chapter note for either the pre-1997 or post-1997 period, as the later amendment did not change the legal position. Because the process did not involve further processing making the goods marketable in the manner required for manufacture, the duty demand, interest and penalties could not be sustained. Case-Laws Central Excise Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78984