Mere repacking from retail to bulk & labelling not amounts to manufacture

Global Adsorbents (P) Limited Vs Commissioner of Central Excise It is undisputed that the appellant is selling activated carbon in bags with its own name pre-printed on them. Thus, if the appellant is selling the goods with its own name on the packets, it is labeling the product. The next question is whether it is also packing from bulk to retail packs. From the data presented before us, which is also the basis of the SCN, it is evident that the appellant had in some cases packed 25 kg bags into 50 kg bags, i.e., from smaller bags to larger bags which cannot be called packing from bulk to reta...