https://www.taxtmi.com/caselaws?id=364840 Re-packing activated carbon from bulk packs into retail packs falls within Chapter Note 9 of Chapter 38 and is treated as manufacture where the process makes the goods marketable; on the facts noted, duty was sustained on clearances proved to have been so repacked. Where the adjudicating authority found that the remaining clearances were received and sold in retail packs, that factual finding was not displaced by contrary evidence, so the dropped demand could not be restored. The document therefore states that repacking from bulk to retail packs can attract duty, but a demand cannot be revived without proof that the disputed clearances also involved bulk packs or repacking. en-us Thu, 19 Jul 2018 00:00:00 +0530 Mon, 27 Aug 2018 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364840 Re-packing activated carbon from bulk packs into retail packs falls within Chapter Note 9 of Chapter 38 and is treated as manufacture where the process makes the goods marketable; on the facts noted, duty was sustained on clearances proved to have been so repacked. Where the adjudicating authority found that the remaining clearances were received and sold in retail packs, that factual finding was not displaced by contrary evidence, so the dropped demand could not be restored. The document therefore states that repacking from bulk to retail packs can attract duty, but a demand cannot be revived without proof that the disputed clearances also involved bulk packs or repacking. Case-Laws Central Excise Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364840