https://www.taxtmi.com/caselaws?id=50828 Repacking coconut oil from bulk containers into smaller retail packs did not amount to manufacture because the oil retained the same name, character and use, with no new product created by packing alone. Classification under Sub-heading 3305.99 was also rejected because the packs lacked labels, literature or other indications showing cosmetic or hair-preparation use, and there was no evidence of additives or processing that converted the oil into a Chapter 33 preparation. Mere retail packing or advertisement was insufficient to move the product from Chapter 15 to Chapter 33. The classification and duty demand therefore failed on merits. en-us Fri, 12 Oct 2001 00:00:00 +0530 Fri, 17 Sep 2010 15:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50828 Repacking coconut oil from bulk containers into smaller retail packs did not amount to manufacture because the oil retained the same name, character and use, with no new product created by packing alone. Classification under Sub-heading 3305.99 was also rejected because the packs lacked labels, literature or other indications showing cosmetic or hair-preparation use, and there was no evidence of additives or processing that converted the oil into a Chapter 33 preparation. Mere retail packing or advertisement was insufficient to move the product from Chapter 15 to Chapter 33. The classification and duty demand therefore failed on merits. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50828