https://www.taxtmi.com/caselaws?id=295125 Repacking snuff of tobacco from bulk packs into retail packs within the same factory is treated as manufacture under the Chapter Note to Chapter 24 of the Central Excise Tariff Act, so central excise duty attaches to the retail packs rather than the bulk packs. The text also states that declaring only bulk clearances in ER-1 returns, while the finished goods were actually cleared in retail packs at higher value, amounts to suppression of facts and mis-declaration. On that basis, the extended period of limitation is invocable and the duty demand and penalty are sustained. en-us Wed, 07 Aug 2019 00:00:00 +0530 Thu, 20 May 2021 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295125 Repacking snuff of tobacco from bulk packs into retail packs within the same factory is treated as manufacture under the Chapter Note to Chapter 24 of the Central Excise Tariff Act, so central excise duty attaches to the retail packs rather than the bulk packs. The text also states that declaring only bulk clearances in ER-1 returns, while the finished goods were actually cleared in retail packs at higher value, amounts to suppression of facts and mis-declaration. On that basis, the extended period of limitation is invocable and the duty demand and penalty are sustained. Case-Laws Central Excise Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295125