https://www.taxtmi.com/caselaws?id=243458 Labelling and re-labelling imported barrels, with sampling and test reports, did not amount to manufacture under Note 5 of Chapter 38 of the Central Excise Tariff Act. The activities were limited to removing the foreign supplier's markings, affixing the importer's details, and complying with packaging requirements under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The goods were not repacked from bulk to retail packs, remained known to buyers as imported goods, and were not transformed into a new or distinct product. The extended definition of manufacture was therefore inapplicable, and the excise duty demand could not be sustained. en-us Fri, 03 Jan 2014 00:00:00 +0530 Sat, 30 Aug 2014 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243458 Labelling and re-labelling imported barrels, with sampling and test reports, did not amount to manufacture under Note 5 of Chapter 38 of the Central Excise Tariff Act. The activities were limited to removing the foreign supplier's markings, affixing the importer's details, and complying with packaging requirements under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The goods were not repacked from bulk to retail packs, remained known to buyers as imported goods, and were not transformed into a new or distinct product. The extended definition of manufacture was therefore inapplicable, and the excise duty demand could not be sustained. Case-Laws Central Excise Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243458