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    <title>Imported goods</title>
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    <description>Repacking imported bulk chemical products into retail packs is treated as manufacture under the Chapter Note to Chapter 29, so repacking with the company trade mark attracts excise/CENVAT liability and duty is payable on the repacked product, with the assessable value being the transaction value-the price at which repacked goods are sold to independent buyers.</description>
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      <description>Repacking imported bulk chemical products into retail packs is treated as manufacture under the Chapter Note to Chapter 29, so repacking with the company trade mark attracts excise/CENVAT liability and duty is payable on the repacked product, with the assessable value being the transaction value-the price at which repacked goods are sold to independent buyers.</description>
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