https://www.taxtmi.com/caselaws?id=370468 Packing, repacking, filtering, cleaning, heating, blending and reclamation of lubricating oil did not amount to manufacture for the relevant period because the deeming fiction in Chapter Note 9 to Chapter 27 had not yet come into force. The analysis applied section 2(f) of the Central Excise Act, 1944 and binding precedent holding that such treatment of lubricating oils was not manufacture before the chapter note existed. As a result, no central excise duty was payable and the related demands for interest, penalties, fine and confiscation could not stand. en-us Wed, 26 Sep 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370468 Packing, repacking, filtering, cleaning, heating, blending and reclamation of lubricating oil did not amount to manufacture for the relevant period because the deeming fiction in Chapter Note 9 to Chapter 27 had not yet come into force. The analysis applied section 2(f) of the Central Excise Act, 1944 and binding precedent holding that such treatment of lubricating oils was not manufacture before the chapter note existed. As a result, no central excise duty was payable and the related demands for interest, penalties, fine and confiscation could not stand. Case-Laws Central Excise Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370468