https://www.taxtmi.com/caselaws?id=217211 Repacking chemicals is treated as manufacture only to the extent covered by the deeming provision in Chapter Note 11 to Chapter 29: relabelling, repacking from bulk to retail packs, or other treatment that makes goods marketable can attract duty, but clearance in the same original packing does not. On the facts, only the repacking activity fell within the note. The allegation of suppression with intent to evade duty also failed because long-standing activity, later introduction of the note, and mere non-declaration did not establish intentional concealment; the resulting demand was therefore not sustained. en-us Tue, 13 Sep 2011 00:00:00 +0530 Mon, 08 Oct 2012 23:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217211 Repacking chemicals is treated as manufacture only to the extent covered by the deeming provision in Chapter Note 11 to Chapter 29: relabelling, repacking from bulk to retail packs, or other treatment that makes goods marketable can attract duty, but clearance in the same original packing does not. On the facts, only the repacking activity fell within the note. The allegation of suppression with intent to evade duty also failed because long-standing activity, later introduction of the note, and mere non-declaration did not establish intentional concealment; the resulting demand was therefore not sustained. Case-Laws Central Excise Tue, 13 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217211