https://www.taxtmi.com/caselaws?id=96229 Off-loading hydrogen peroxide and acetic acid from tankers into smaller cylinders, even with labelling, was treated as mere decanting rather than repacking from bulk packs into retail packs. The Tribunal applied its earlier view that such transfer does not attract the deeming fiction of manufacture under Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985. On that basis, the activity was regarded as not amounting to manufacture, and the appellants were held to have a prima facie case for unconditional stay. en-us Fri, 15 Jun 2001 00:00:00 +0530 Tue, 20 Dec 2011 12:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96229 Off-loading hydrogen peroxide and acetic acid from tankers into smaller cylinders, even with labelling, was treated as mere decanting rather than repacking from bulk packs into retail packs. The Tribunal applied its earlier view that such transfer does not attract the deeming fiction of manufacture under Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985. On that basis, the activity was regarded as not amounting to manufacture, and the appellants were held to have a prima facie case for unconditional stay. Case-Laws Central Excise Fri, 15 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96229