https://www.taxtmi.com/caselaws?id=102808 Cutting bulk chocolate bars into smaller retail pieces and adding nuts and dry fruits was treated as manufacture because Chapter Note 3 to Chapter 18 covers repacking and any treatment that renders goods marketable to consumers. The duty demand was therefore sustained. The extended limitation period was also upheld, as the claim of bona fide belief was rejected and no material showed absence of intent to evade duty. Interest under Section 11AB was held to apply prospectively only, so it was recoverable for the post-commencement period and not for the earlier period; the penalty was reduced accordingly. en-us Tue, 23 Jul 2002 00:00:00 +0530 Thu, 16 Feb 2012 12:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102808 Cutting bulk chocolate bars into smaller retail pieces and adding nuts and dry fruits was treated as manufacture because Chapter Note 3 to Chapter 18 covers repacking and any treatment that renders goods marketable to consumers. The duty demand was therefore sustained. The extended limitation period was also upheld, as the claim of bona fide belief was rejected and no material showed absence of intent to evade duty. Interest under Section 11AB was held to apply prospectively only, so it was recoverable for the post-commencement period and not for the earlier period; the penalty was reduced accordingly. Case-Laws Central Excise Tue, 23 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102808