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2018 (11) TMI 737 - AT - Central ExciseProcess amounting to manufacture - repacking of mercury - note 10 of Chapter 28 of the Central Excise Tariff Act - Held that:- While there is a charge that the goods were repacked from bulk to smaller packing but there is no charge that there was any labeling or relabeling done. In absence of the change of labeling or relabeling simply repacking from bulk to small containers, as charged in the Show Cause Notice would not amount of manufacture - demand do not survive - appeal allowed - decided in favor of appellant.
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