https://www.taxtmi.com/caselaws?id=259826 Labelling or re-labelling amounts to deemed manufacture only when the cumulative statutory condition of repacking from bulk to retail packs is also met under the relevant chapter notes. The Court read the expressions used in the Chapter Notes as requiring both elements, not either one alone. On the facts, one category of goods was repacked only for industrial wholesale supply and not into retail packs, while the other was relabelled without any repacking. The statutory requirements for manufacture were therefore not satisfied, and the appeal failed. en-us Tue, 05 May 2015 00:00:00 +0530 Thu, 20 Aug 2015 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259826 Labelling or re-labelling amounts to deemed manufacture only when the cumulative statutory condition of repacking from bulk to retail packs is also met under the relevant chapter notes. The Court read the expressions used in the Chapter Notes as requiring both elements, not either one alone. On the facts, one category of goods was repacked only for industrial wholesale supply and not into retail packs, while the other was relabelled without any repacking. The statutory requirements for manufacture were therefore not satisfied, and the appeal failed. Case-Laws Central Excise Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259826