https://www.taxtmi.com/caselaws?id=287216 Note 5 of Chapter 30 of the Central Excise Tariff Act, 1985 treats repacking from bulk packs as deemed manufacture, so such repacking falls within the scope of activities attracting central excise duty. The Court noted this legal position and proceeded to issue notice in the matter, indicating that the duty consequence attached to repacking was the operative issue identified. en-us Fri, 22 Mar 2002 00:00:00 +0530 Fri, 03 Apr 2020 17:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287216 Note 5 of Chapter 30 of the Central Excise Tariff Act, 1985 treats repacking from bulk packs as deemed manufacture, so such repacking falls within the scope of activities attracting central excise duty. The Court noted this legal position and proceeded to issue notice in the matter, indicating that the duty consequence attached to repacking was the operative issue identified. Case-Laws Central Excise Fri, 22 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287216