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2008 (10) TMI 208 - CESTAT, CHENNAIRule 16 – returned goods – re-labeling / re-packing – Chapter Note 7 of Chapter 27 - The goods returned in packs - These packs were relabelled and repacked into smaller packs - Guru did not pay duty on the clearance after relabelling as the goods had initially been cleared on payment of duty - labelling or re-labelling and packing in retail packs from bulk packs constitutes manufacture as per chapter note – held that demand of duty is not sustainable.
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