https://www.taxtmi.com/caselaws?id=361940 Dilution of imported Axxanol 33C with ethanol and mineral spirit, followed by packing in drums or cans for industrial consumers, does not constitute deemed manufacture under Chapter Note 9 of Chapter 38. The imported and diluted products retained their functional character as rust-preventive coatings, while supplies in imported or diluted form depended on customer requirements. Industrial or bulk packing was not repacking from bulk packs to retail packs, and adding the diluents did not otherwise render the product marketable to consumers. The subsequent replacement of "and" with "or" in the chapter note did not affect the position for the relevant period. Consequently, central excise duty was not attracted. en-us Wed, 21 Mar 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361940 Dilution of imported Axxanol 33C with ethanol and mineral spirit, followed by packing in drums or cans for industrial consumers, does not constitute deemed manufacture under Chapter Note 9 of Chapter 38. The imported and diluted products retained their functional character as rust-preventive coatings, while supplies in imported or diluted form depended on customer requirements. Industrial or bulk packing was not repacking from bulk packs to retail packs, and adding the diluents did not otherwise render the product marketable to consumers. The subsequent replacement of "and" with "or" in the chapter note did not affect the position for the relevant period. Consequently, central excise duty was not attracted. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361940