https://www.taxtmi.com/forum/issue?id=107751 Repacking purchased raw material from larger to smaller bags may be treated as manufacture under the chapter heading notes, thereby attracting excise duty assessed on transaction value; however, an isolated or one time repacking carried out solely to clear the material may be cleared under the clearance rule instead, while continuous or regular repacking as part of the business process is likely to be treated as manufacture. en-us Mon, 22 Dec 2014 12:05:24 +0530 Thu, 23 Jan 2025 15:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107751 Repacking purchased raw material from larger to smaller bags may be treated as manufacture under the chapter heading notes, thereby attracting excise duty assessed on transaction value; however, an isolated or one time repacking carried out solely to clear the material may be cleared under the clearance rule instead, while continuous or regular repacking as part of the business process is likely to be treated as manufacture. Discussion-Forum Central Excise Mon, 22 Dec 2014 12:05:24 +0530 https://www.taxtmi.com/forum/issue?id=107751