https://www.taxtmi.com/caselaws?id=338554 Conversion of edible oil received in a tanker into retail packs with labelling does not constitute manufacture under Chapter Note 4 to Chapter 15 where the oil was not received in a bulk pack. The deeming provision requires repacking from bulk packs to retail packs together with labelling or relabelling, or other treatment rendering the product marketable to consumers. Since a tanker is not a bulk pack, the statutory condition of repacking from bulk to retail packs was not met. The manufacturing deeming provision therefore did not apply, and the excise demand could not survive. en-us Mon, 30 Jan 2017 00:00:00 +0530 Tue, 14 Nov 2017 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338554 Conversion of edible oil received in a tanker into retail packs with labelling does not constitute manufacture under Chapter Note 4 to Chapter 15 where the oil was not received in a bulk pack. The deeming provision requires repacking from bulk packs to retail packs together with labelling or relabelling, or other treatment rendering the product marketable to consumers. Since a tanker is not a bulk pack, the statutory condition of repacking from bulk to retail packs was not met. The manufacturing deeming provision therefore did not apply, and the excise demand could not survive. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338554