https://www.taxtmi.com/forum/issue?id=1345 Repacking or downsizing bulk lots into smaller packs does not by itself amount to manufacture for central excise. Only items expressly classified as deemed manufacture in the Central Excise Manual or in the chapter or section notes of the Central Excise Tariff are treated as manufacture for excise purposes; otherwise routine repacking remains outside manufacturing classification. en-us Wed, 15 Jul 2009 13:22:25 +0530 Thu, 23 Jan 2025 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1345 Repacking or downsizing bulk lots into smaller packs does not by itself amount to manufacture for central excise. Only items expressly classified as deemed manufacture in the Central Excise Manual or in the chapter or section notes of the Central Excise Tariff are treated as manufacture for excise purposes; otherwise routine repacking remains outside manufacturing classification. Discussion-Forum Central Excise Wed, 15 Jul 2009 13:22:25 +0530 https://www.taxtmi.com/forum/issue?id=1345