https://www.taxtmi.com/caselaws?id=50241 Repacking, filtering and relabelling of bulk cleaning preparations into retail packs was treated as manufacture because the products acquired distinct commercial names, character and use, supporting classification under heading 3402.90. The discussion also notes that the extended limitation period can be invoked where the assessee's disclosure does not reveal the full nature of the finished goods, their market identity and end use. On penalty, section 11AC is stated to apply only from its commencement date and cannot be used retrospectively for the entire disputed period; the penalty issue therefore required fresh quantification under the applicable pre- and post-commencement provisions. en-us Thu, 31 Aug 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50241 Repacking, filtering and relabelling of bulk cleaning preparations into retail packs was treated as manufacture because the products acquired distinct commercial names, character and use, supporting classification under heading 3402.90. The discussion also notes that the extended limitation period can be invoked where the assessee's disclosure does not reveal the full nature of the finished goods, their market identity and end use. On penalty, section 11AC is stated to apply only from its commencement date and cannot be used retrospectively for the entire disputed period; the penalty issue therefore required fresh quantification under the applicable pre- and post-commencement provisions. Case-Laws Central Excise Thu, 31 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50241