https://www.taxtmi.com/caselaws?id=348188 R repacking and relabelling of lubricating oil, adhesive kits and coolants amounted to deemed manufacture only when the statutory conditions in the relevant Chapter Notes were satisfied; as the activity was not repacking from bulk to retail packs, no duty arose before 1.3.2003, but duty applied from that date under Schedule III. R audio players and radio assemblies were classifiable under Chapter 85 and attracted duty from 1.3.2003, while emblem radiator grills, cap assembly oil filters, bulbs, switches, fuses and relays, being specially designed and used solely in automobiles, were treated as automobile parts and became dutiable only from 1.6.2006. In the absence of suppression, wilful misstatement or fraud in a bona fide interpretational dispute, the extended period and penalty were not invocable. en-us Thu, 14 Sep 2017 00:00:00 +0530 Fri, 01 Mar 2019 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348188 R repacking and relabelling of lubricating oil, adhesive kits and coolants amounted to deemed manufacture only when the statutory conditions in the relevant Chapter Notes were satisfied; as the activity was not repacking from bulk to retail packs, no duty arose before 1.3.2003, but duty applied from that date under Schedule III. R audio players and radio assemblies were classifiable under Chapter 85 and attracted duty from 1.3.2003, while emblem radiator grills, cap assembly oil filters, bulbs, switches, fuses and relays, being specially designed and used solely in automobiles, were treated as automobile parts and became dutiable only from 1.6.2006. In the absence of suppression, wilful misstatement or fraud in a bona fide interpretational dispute, the extended period and penalty were not invocable. Case-Laws Central Excise Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348188