https://www.taxtmi.com/circulars?id=5672 Clarification explains that whether relabeling of containers or repacking from bulk packs amounts to manufacture must be decided on the facts of each case; mere transfer of material between vessels at dealers' premises or godowns generally will not constitute repacking amounting to manufacture. Packaging indicative of repacking includes prepacked quantities intended for wholesale or retail sale, packaging done without the purchaser present, and packages bearing manufacturer and product details. Duty liability under the chapter notes depends on a fact-specific assessment and interpretation consistent with prior chapter notes. en-us Wed, 08 Oct 1997 00:00:00 +0530 Fri, 13 Mar 2009 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5672 Clarification explains that whether relabeling of containers or repacking from bulk packs amounts to manufacture must be decided on the facts of each case; mere transfer of material between vessels at dealers' premises or godowns generally will not constitute repacking amounting to manufacture. Packaging indicative of repacking includes prepacked quantities intended for wholesale or retail sale, packaging done without the purchaser present, and packages bearing manufacturer and product details. Duty liability under the chapter notes depends on a fact-specific assessment and interpretation consistent with prior chapter notes. Circulars Central Excise Wed, 08 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5672