https://www.taxtmi.com/caselaws?id=236809 Repacking soda ash from 50/75 kg packs into 500 g/1 kg retail packs was treated as manufacture under Chapter Note 10 of Chapter 28 read with Section 2(f), because the process converted bulk industrial packs into retail packs and rendered the goods marketable to consumers; duty was therefore exigible. The demand was also held within the extended limitation period under Section 11A(1) because the repacking activity was not clearly disclosed to the department, and that suppression sustained the penalties. The order confirming duty, extended limitation, and penalties was upheld. en-us Thu, 28 Jun 2012 00:00:00 +0530 Mon, 09 Sep 2013 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236809 Repacking soda ash from 50/75 kg packs into 500 g/1 kg retail packs was treated as manufacture under Chapter Note 10 of Chapter 28 read with Section 2(f), because the process converted bulk industrial packs into retail packs and rendered the goods marketable to consumers; duty was therefore exigible. The demand was also held within the extended limitation period under Section 11A(1) because the repacking activity was not clearly disclosed to the department, and that suppression sustained the penalties. The order confirming duty, extended limitation, and penalties was upheld. Case-Laws Central Excise Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236809