F No 6/3/2009-DS (CX 1 & 4)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Central Excise &Customs
New Delhi, the 16 December 2009
To
All the Chief Commissioners of Custom and Central 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 subsequent marketing of these materials to customers. Doubts have been raised as to whether such activity would amount to manufacture in terms of Chapter Note 10 to Chapter 29. As the said Chapter Note has been amended in 2008 budget, it has been contested that the said activity is covered by the present wordings of the Chapter note. The relevant portions of the chapter note reads as under:... read morehttp://www.capradeepjain.com/redirect_amdview_3101
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