https://www.taxtmi.com/article/detailed?id=606 The Board clarified that for Central Excise purposes a tanker is not a 'bulk pack' under Chapter Note 10, so transferring goods from tankers into smaller drums at dealers' premises does not amount to deemed manufacture; pending cases should be disposed of accordingly and demands/SCNs may be dropped or rectified where applicable. Genuine repacking and labelling done to render products marketable remain assessable as manufacture. en-us Sun, 20 Dec 2009 00:00:00 +0530 Wed, 05 Jan 2011 10:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=606 The Board clarified that for Central Excise purposes a tanker is not a 'bulk pack' under Chapter Note 10, so transferring goods from tankers into smaller drums at dealers' premises does not amount to deemed manufacture; pending cases should be disposed of accordingly and demands/SCNs may be dropped or rectified where applicable. Genuine repacking and labelling done to render products marketable remain assessable as manufacture. Articles Central Excise Sun, 20 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=606