Tag Archives: Manfacture

unloading the goods from tanker into drums is not manufacture

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. CESTAT, MUMBAI BENCH JPB Chemical Industries (P.) Ltd. v. Commissioner of Central Excise, Belapur P.K. JAIN, TECHNICAL MEMBER AND S.S. GARG, JUDICIAL MEMBER… Read More »