https://www.taxtmi.com/caselaws?id=204345 Repacking activated charcoal from 20 kg bags into 50 kg bags did not prima facie constitute deemed manufacture under Chapter Note 9 of Chapter 38 of the Central Excise Tariff Act. The deeming provision covers labelling or relabelling, repacking from bulk packs to retail packs, or similar treatment that makes goods marketable to consumers. Since the original 20 kg bags were not shown to be bulk packs, the repacking activity did not fall within that provision on the available record. A prima facie case against the duty demand was established, supporting waiver of pre-deposit and stay of recovery. en-us Mon, 09 Aug 2010 00:00:00 +0530 Fri, 15 Jul 2011 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204345 Repacking activated charcoal from 20 kg bags into 50 kg bags did not prima facie constitute deemed manufacture under Chapter Note 9 of Chapter 38 of the Central Excise Tariff Act. The deeming provision covers labelling or relabelling, repacking from bulk packs to retail packs, or similar treatment that makes goods marketable to consumers. Since the original 20 kg bags were not shown to be bulk packs, the repacking activity did not fall within that provision on the available record. A prima facie case against the duty demand was established, supporting waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Mon, 09 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204345