https://www.taxtmi.com/caselaws?id=102369 Labelling is treated as deemed manufacture only where the relevant chapter notes are satisfied; on the facts discussed, affixing the assessee's name and address with the word "consignor" on drums, without indicating the product nature, was argued not to amount to manufacture absent repacking from bulk to retail containers. Existing Tribunal authority supporting that approach was treated as binding at the interim stage, and the duty demand and penalty were not required to be deposited pending appeal. Recovery was stayed and the appeal was directed to be heard out of turn. en-us Thu, 31 Jan 2002 00:00:00 +0530 Tue, 14 Feb 2012 16:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102369 Labelling is treated as deemed manufacture only where the relevant chapter notes are satisfied; on the facts discussed, affixing the assessee's name and address with the word "consignor" on drums, without indicating the product nature, was argued not to amount to manufacture absent repacking from bulk to retail containers. Existing Tribunal authority supporting that approach was treated as binding at the interim stage, and the duty demand and penalty were not required to be deposited pending appeal. Recovery was stayed and the appeal was directed to be heard out of turn. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102369