https://www.taxtmi.com/caselaws?id=237381 Repacking imported cerium chloride into smaller packets and clearing it on duty paid basis raised a prima facie question whether the activity amounted to manufacture under the relevant chapter note, which covered labelling, relabelling, repacking from bulk to retail packs, and other treatment making the product marketable. On the commercial context and nature of the chemical, the activity could fall within that description. The appellant was therefore held to have a prima facie case at the stay stage, and waiver of duty and penalty was granted for admission of the appeal while recovery remained stayed pending disposal. en-us Fri, 15 Apr 2011 00:00:00 +0530 Thu, 26 Sep 2013 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237381 Repacking imported cerium chloride into smaller packets and clearing it on duty paid basis raised a prima facie question whether the activity amounted to manufacture under the relevant chapter note, which covered labelling, relabelling, repacking from bulk to retail packs, and other treatment making the product marketable. On the commercial context and nature of the chemical, the activity could fall within that description. The appellant was therefore held to have a prima facie case at the stay stage, and waiver of duty and penalty was granted for admission of the appeal while recovery remained stayed pending disposal. Case-Laws Central Excise Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237381