https://www.taxtmi.com/caselaws?id=267851 Transferring excisable liquid goods from tankers into carboys and affixing labels was held not to amount to manufacture under Chapter Note 5 to Chapter 38. The Board's circular clarified that a tanker is not a bulk pack and that mere transfer from tankers into smaller containers does not constitute repacking from bulk packs to retail packs; the relevant enquiry is whether the container or tanker itself can be treated as a bulk pack. As the activity involved offloading from tankers into carboys, the deeming fiction of manufacture was not attracted. No duty was payable at the Mumbai premises, and the assessee's appeals were allowed. en-us Thu, 16 Jul 2015 00:00:00 +0530 Mon, 16 Nov 2015 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267851 Transferring excisable liquid goods from tankers into carboys and affixing labels was held not to amount to manufacture under Chapter Note 5 to Chapter 38. The Board's circular clarified that a tanker is not a bulk pack and that mere transfer from tankers into smaller containers does not constitute repacking from bulk packs to retail packs; the relevant enquiry is whether the container or tanker itself can be treated as a bulk pack. As the activity involved offloading from tankers into carboys, the deeming fiction of manufacture was not attracted. No duty was payable at the Mumbai premises, and the assessee's appeals were allowed. Case-Laws Central Excise Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267851