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2008 (8) TMI 147 - AT - Central ExciseWhether activity of packing of chemicals (acetic acid, ethyl acetate) from tanker-lorry into barrels/carboys and labeling of names of chemicals on these containers before clearance, amounts to manufacture – held that tank mounted on lorry is not bulk pack therefore, mere transferring of chemicals from tanker-lorry to small containers is not repacking - mere packing or re-labeling without repacking from bulk pack not amounts to “manufacture”
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