https://www.taxtmi.com/caselaws?id=170393 The Tribunal upheld the demands for duty, interest, and penalty against the applicants based on activities deemed as manufacturing under Section Note No. 4 of Chapter 62. While acknowledging the marketable intent of repacking and labeling, the Tribunal found the extended limitation period unjustified. The final order required a specified deposit towards the demands within a set period, with a waiver of pre-deposit for the remaining amounts pending appeal disposal, striking a balance between sustainability of demands and limitation considerations. en-us Tue, 06 Sep 2011 00:00:00 +0530 Tue, 26 May 2015 14:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170393 The Tribunal upheld the demands for duty, interest, and penalty against the applicants based on activities deemed as manufacturing under Section Note No. 4 of Chapter 62. While acknowledging the marketable intent of repacking and labeling, the Tribunal found the extended limitation period unjustified. The final order required a specified deposit towards the demands within a set period, with a waiver of pre-deposit for the remaining amounts pending appeal disposal, striking a balance between sustainability of demands and limitation considerations. Case-Laws Central Excise Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170393