https://www.taxtmi.com/caselaws?id=88747 Mere repacking of liquid detergent from bulk containers into smaller containers did not amount to manufacture or an incidental and ancillary process deemed as manufacture, because the tariff contained no express deeming provision for the relevant chapter. The goods had already been manufactured by another entity, and the duty, if any, could not be fastened again on the repacker merely because of repacking. Any question of packing cost in assessable value would arise, if at all, against the original manufacturer, not the appellants. The demand was therefore unsustainable. en-us Fri, 23 Jan 1998 00:00:00 +0530 Wed, 21 Sep 2011 10:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88747 Mere repacking of liquid detergent from bulk containers into smaller containers did not amount to manufacture or an incidental and ancillary process deemed as manufacture, because the tariff contained no express deeming provision for the relevant chapter. The goods had already been manufactured by another entity, and the duty, if any, could not be fastened again on the repacker merely because of repacking. Any question of packing cost in assessable value would arise, if at all, against the original manufacturer, not the appellants. The demand was therefore unsustainable. Case-Laws Central Excise Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88747