https://www.taxtmi.com/caselaws?id=370394 R acking mercury from bulk packs into smaller containers, without labeling or relabeling, did not satisfy the statutory test of manufacture under Note 10 of Chapter 28. The applicable principle required repacking from bulk packs to retail packs, or another treatment that made the product directly marketable to the consumer; mere packing for marketing was insufficient. On the facts, there was no evidence of labeling, relabeling, or conversion into retail packs, so the activity was not manufacture and no excise duty could be levied. The demand and penalty were therefore unsustainable, and the assessee's appeal succeeded. en-us Tue, 13 Nov 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370394 R acking mercury from bulk packs into smaller containers, without labeling or relabeling, did not satisfy the statutory test of manufacture under Note 10 of Chapter 28. The applicable principle required repacking from bulk packs to retail packs, or another treatment that made the product directly marketable to the consumer; mere packing for marketing was insufficient. On the facts, there was no evidence of labeling, relabeling, or conversion into retail packs, so the activity was not manufacture and no excise duty could be levied. The demand and penalty were therefore unsustainable, and the assessee's appeal succeeded. Case-Laws Central Excise Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370394