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2018 (11) TMI 811 - AT - Central ExciseActivity amounting to manufacture - packing, repacking, filtering, cleaning, heating etc. of lubricating oils after which they were sold under the own brand name of the appellant assessee - Held that:- Evidently, if these activities already amounted to manufacture there would have been no need to introduce the aforesaid chapter note creating a legal fiction that labelling, relabeling and repacking and adopting any other treatment to render the product to the consumer as manufacture. This chapter note was subsequently renumbered as chapter note 4. The activity do not amount to manufacture - appeal allowed - decided in favor of appellant.
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