https://www.taxtmi.com/caselaws?id=54650 Repacking, relabelling and bundling shampoo with a free face wash gel was treated as manufacture because Chapter Note 5 to Chapter 33 deems repacking from bulk to retail packs and similar market-making treatment to be manufacture. The bundled goods were also covered by Section 4A, and the free gel, having no separate sale price and being supplied only as an additional pack, was not includible in the assessable value. Valuation under Section 4 was therefore unnecessary, and the duty demand on the free supply could not stand. The appeal succeeded and consequential relief followed. en-us Fri, 07 Oct 2005 00:00:00 +0530 Fri, 29 Mar 2024 20:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54650 Repacking, relabelling and bundling shampoo with a free face wash gel was treated as manufacture because Chapter Note 5 to Chapter 33 deems repacking from bulk to retail packs and similar market-making treatment to be manufacture. The bundled goods were also covered by Section 4A, and the free gel, having no separate sale price and being supplied only as an additional pack, was not includible in the assessable value. Valuation under Section 4 was therefore unnecessary, and the duty demand on the free supply could not stand. The appeal succeeded and consequential relief followed. Case-Laws Central Excise Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54650