https://www.taxtmi.com/caselaws?id=434214 Section 2(f)(ii) treats a process as manufacture only when it is specifically covered by the relevant Chapter Notes, which must be strictly construed. On the facts, filling liquid raw materials from 200 litre containers into aerosol cans, fitting caps and affixing labels was not repacking from bulk packs to retail packs, nor was it mere relabelling of the original containers, and it did not amount to any other treatment rendering the goods marketable within Chapter Note 6 of Chapter 34 or Chapter Note 10 of Chapter 38. The job worker's activity therefore fell outside the extended definition of manufacture, and the duty demand and penalties could not be sustained. en-us Mon, 13 Feb 2023 00:00:00 +0530 Mon, 25 Sep 2023 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434214 Section 2(f)(ii) treats a process as manufacture only when it is specifically covered by the relevant Chapter Notes, which must be strictly construed. On the facts, filling liquid raw materials from 200 litre containers into aerosol cans, fitting caps and affixing labels was not repacking from bulk packs to retail packs, nor was it mere relabelling of the original containers, and it did not amount to any other treatment rendering the goods marketable within Chapter Note 6 of Chapter 34 or Chapter Note 10 of Chapter 38. The job worker's activity therefore fell outside the extended definition of manufacture, and the duty demand and penalties could not be sustained. Case-Laws Central Excise Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434214