https://www.taxtmi.com/caselaws?id=50864 Re-packing bulk detergent powder into smaller packs did not amount to manufacture under Section 2(f) of the Central Excise Act, 1944 for the period before 28-2-1994. The decisive point was that Chapter Note 6 to Chapter 34, which later created a deeming fiction treating such re-packing as manufacture, had not yet been inserted for the relevant period. In the absence of that statutory fiction, the earlier position applied, namely that mere re-packing of bulk goods into smaller containers did not by itself constitute manufacture. en-us Tue, 03 Jul 2001 00:00:00 +0530 Fri, 17 Sep 2010 18:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50864 Re-packing bulk detergent powder into smaller packs did not amount to manufacture under Section 2(f) of the Central Excise Act, 1944 for the period before 28-2-1994. The decisive point was that Chapter Note 6 to Chapter 34, which later created a deeming fiction treating such re-packing as manufacture, had not yet been inserted for the relevant period. In the absence of that statutory fiction, the earlier position applied, namely that mere re-packing of bulk goods into smaller containers did not by itself constitute manufacture. Case-Laws Central Excise Tue, 03 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50864