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2015 (11) TMI 660 - AT - Central ExciseManufacture - labelling and packing from bulk container to carboys - sale of goods from the warehouse / dealers at higher price - Demand of differential duty - Held that:- Board vide Circular dated 16/12/2009 has examined this very issue and after examining both - before amendment on 01/03/2008 the relevant note, has clarified that the tankers cannot be termed as bulk packs and therefore the activity of transferring the goods from tankers into smaller drums cannot be said to be covered by the said chapter note 10. - In view of the circular of the Board, which is in line with the decision taken by this Tribunal in various case laws cited by the learned counsel, we allow the appeals. - Decided in favour of assessee.
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