https://www.taxtmi.com/caselaws?id=353683 Repacking talc powder from bulk to retail packs with affixation of a brand name is not manufacture if the goods are correctly classifiable under Chapter 25, because no chapter note in that chapter deems such activity as manufacture. The classification question was foundational: the record did not establish whether the product was a mineral product of Chapter 25 or an admixture of Chapter 38, and no technical test was undertaken. As Chapter Note 9 of Chapter 38 treats labeling, relabeling and repacking from bulk to retail packs as manufacture, the matter required fresh examination of the goods' true character before duty liability could be determined. en-us Fri, 29 Dec 2017 00:00:00 +0530 Mon, 12 Nov 2018 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353683 Repacking talc powder from bulk to retail packs with affixation of a brand name is not manufacture if the goods are correctly classifiable under Chapter 25, because no chapter note in that chapter deems such activity as manufacture. The classification question was foundational: the record did not establish whether the product was a mineral product of Chapter 25 or an admixture of Chapter 38, and no technical test was undertaken. As Chapter Note 9 of Chapter 38 treats labeling, relabeling and repacking from bulk to retail packs as manufacture, the matter required fresh examination of the goods' true character before duty liability could be determined. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353683