https://www.taxtmi.com/caselaws?id=170393 Repacking imported readymade garments from bulk packs into retail product boxes, together with checking, ironing and labelling to make the goods marketable, was treated as prima facie falling within the deeming fiction of Chapter Note 4 of Chapter 62 and therefore amounting to manufacture. The document also notes that, where the dispute turned mainly on interpretation of the chapter note and the character of the post-import activities, invocation of the extended period of limitation was not prima facie justified because the basis for alleging suppression appeared weak at the interim stage. A partial pre-deposit was directed and recovery of the balance was stayed pending the appeals. 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 Repacking imported readymade garments from bulk packs into retail product boxes, together with checking, ironing and labelling to make the goods marketable, was treated as prima facie falling within the deeming fiction of Chapter Note 4 of Chapter 62 and therefore amounting to manufacture. The document also notes that, where the dispute turned mainly on interpretation of the chapter note and the character of the post-import activities, invocation of the extended period of limitation was not prima facie justified because the basis for alleging suppression appeared weak at the interim stage. A partial pre-deposit was directed and recovery of the balance was stayed pending the appeals. Case-Laws Central Excise Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170393