https://www.taxtmi.com/caselaws?id=188706 Filling chemicals from tankers into drums, jerry cans or carboys and merely labelling them did not amount to repacking from bulk packs into retail packs under Chapter Note 11 of Chapter 29, because the goods were sold to industrial buyers and were not made up for consumer retail sale. The activity therefore did not constitute manufacture. As the substantive demand on manufacture failed and the record showed no concealment or contumacious conduct, the extended period of limitation and consequential penalties were also unsustainable. The impugned orders were set aside and consequential relief followed. en-us Fri, 16 Oct 2015 00:00:00 +0530 Wed, 31 Jan 2018 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188706 Filling chemicals from tankers into drums, jerry cans or carboys and merely labelling them did not amount to repacking from bulk packs into retail packs under Chapter Note 11 of Chapter 29, because the goods were sold to industrial buyers and were not made up for consumer retail sale. The activity therefore did not constitute manufacture. As the substantive demand on manufacture failed and the record showed no concealment or contumacious conduct, the extended period of limitation and consequential penalties were also unsustainable. The impugned orders were set aside and consequential relief followed. Case-Laws Central Excise Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188706