https://www.taxtmi.com/circulars?id=7858 The circular states that whether labelling or repacking amounts to manufacture under Chapter Note 10 depends on whether the original conveyance is a bulk pack; it applies Tribunal precedent holding that goods received in tankers are not bulk packs, so transferring goods from tankers into smaller drums does not amount to repacking from bulk packs to retail packs and thus does not attract the fiction of manufacture. en-us Wed, 16 Dec 2009 00:00:00 +0530 Wed, 16 Dec 2009 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7858 The circular states that whether labelling or repacking amounts to manufacture under Chapter Note 10 depends on whether the original conveyance is a bulk pack; it applies Tribunal precedent holding that goods received in tankers are not bulk packs, so transferring goods from tankers into smaller drums does not amount to repacking from bulk packs to retail packs and thus does not attract the fiction of manufacture. Circulars Central Excise Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7858