https://www.taxtmi.com/caselaws?id=165844 Blended and compounded lubricating oils cleared in bulk from the factory were assessable on the basis applicable to bulk clearances, because duty had already been paid on approved price lists at the factory gate. Repacking at depots after removal from excise control did not constitute manufacture and could not alter the assessable value fixed at clearance. The fact that some sales were also made in bulk at the factory gate further showed that the goods were not confined to repacked destination sales. No further differential duty was payable merely because the goods were later repacked in smaller containers. en-us Thu, 14 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 12:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165844 Blended and compounded lubricating oils cleared in bulk from the factory were assessable on the basis applicable to bulk clearances, because duty had already been paid on approved price lists at the factory gate. Repacking at depots after removal from excise control did not constitute manufacture and could not alter the assessable value fixed at clearance. The fact that some sales were also made in bulk at the factory gate further showed that the goods were not confined to repacked destination sales. No further differential duty was payable merely because the goods were later repacked in smaller containers. Case-Laws Central Excise Thu, 14 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165844