Clarification regarding labelling and repacking etc. amounting to manufacture
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....tral Excise Director General (CEI), Director General (Audit), Director General (Inspection) Sir Subject : Clarification regarding labelling and repacking etc. amounting to manufacture. It has been brought to the notice of Board that certain dealers are receiving liquid chemicals in bulk in containers and offloading the same at the dealers' premises or godown into drums of 200ltrs for subseque....
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....ulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 2. Whether an operation amounts to repacking from bulk packs to retail packs or not, is a question to be decided on facts. However before examining the implication of the substitution of word 'and' by 'or', it is necessary to examine whether the activit....


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