https://www.taxtmi.com/caselaws?id=93685 A Finance Bill provision that deems packing or repacking of specified goods to be manufacture can take immediate effect under the Provisional Collection of Taxes Act, 1931, so the inserted Note 6 in Chapter 34 applied to re-packed washing preparations cleared in March 1994 and rendered them dutiable. Clearance of the goods under another person's brand name also defeated small scale exemption under Notification No. 1/93-C.E. where the notification denied relief for such branded goods; on the stated facts, use of the ineligible brand name on the packing made the exemption unavailable and the duty demand and penalty were sustained. en-us Wed, 10 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93685 A Finance Bill provision that deems packing or repacking of specified goods to be manufacture can take immediate effect under the Provisional Collection of Taxes Act, 1931, so the inserted Note 6 in Chapter 34 applied to re-packed washing preparations cleared in March 1994 and rendered them dutiable. Clearance of the goods under another person's brand name also defeated small scale exemption under Notification No. 1/93-C.E. where the notification denied relief for such branded goods; on the stated facts, use of the ineligible brand name on the packing made the exemption unavailable and the duty demand and penalty were sustained. Case-Laws Central Excise Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93685