https://www.taxtmi.com/caselaws?id=118223 Repacking bulk oil into retail packs and labelling with the brand name was treated as prima facie satisfying the ingredients of Note 4 to Chapter 15 of the Central Excise Tariff Act, because the activity involved more than mere transfer of liquid from tankers into containers. The cited precedent on simple transfer was distinguished on that basis. Complete waiver of pre-deposit was therefore refused, and the applicant was directed to deposit part of the duty while waiver and stay operated for the balance pending appeal. en-us Mon, 01 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 13:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118223 Repacking bulk oil into retail packs and labelling with the brand name was treated as prima facie satisfying the ingredients of Note 4 to Chapter 15 of the Central Excise Tariff Act, because the activity involved more than mere transfer of liquid from tankers into containers. The cited precedent on simple transfer was distinguished on that basis. Complete waiver of pre-deposit was therefore refused, and the applicant was directed to deposit part of the duty while waiver and stay operated for the balance pending appeal. Case-Laws Central Excise Mon, 01 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118223