Clarification regarding labelling and repacking etc. amounting to manufacture

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..... ntral Excise Director General (CEI), Director General (Audit), Director General (Inspection) Sir Subject : Clarification regarding labelling and repacking etc. amounting to manufacture. It has been brought to the notice of Board that certain dealers are receiving liquid chemicals in bulk in containers and offloading the same at the dealers' premises or godown into drums of 200ltrs for subsequ .....

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..... bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 2. Whether an operation amounts to repacking from bulk packs to retail packs or not, is a question to be decided on facts. However before examining the implication of the substitution of word 'and' by 'or', it is necessary to examine whether the activi .....

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..... never fall within the fiction of manufacture as envisaged by Note 10 quoted above." 4. Therefore 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. 5. Pending cases may be disposed of accordingly. 6. Hindi version will follow. Yours faithfully Madan Mohan Und .....

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