https://www.taxtmi.com/caselaws?id=344441 Transfer of acetic acid from tankers into 35 kg carbuoys was treated as not amounting to manufacture under Note 11 of Chapter 29 because tanker receipt was not re-packing from bulk packs and the statutory deeming fiction for repacking or labelling did not apply. The text relies on the Board's circular and an identical Supreme Court factual setting to state that transfer from tankers to smaller containers is outside the chapter note. On that basis, no duty demand can arise and the exemption question does not survive. en-us Tue, 13 Jun 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344441 Transfer of acetic acid from tankers into 35 kg carbuoys was treated as not amounting to manufacture under Note 11 of Chapter 29 because tanker receipt was not re-packing from bulk packs and the statutory deeming fiction for repacking or labelling did not apply. The text relies on the Board's circular and an identical Supreme Court factual setting to state that transfer from tankers to smaller containers is outside the chapter note. On that basis, no duty demand can arise and the exemption question does not survive. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344441