![INDIRECT TAX [SC]](images/news_cats/triquetra.jpg) [ID 29] CENTRAL EXCISE - repacking from bulk to retail pack would render the product separately classifiable - appellant avoided Central Excise liability by printing 'thinner' instead of 'solvent' even if the bulk material is identifiable excisable goods, the fact of repacking from bulk to retail pack would render the product separately classifiable. - Shri Arun Kanti Paul, in his letter has stated that they could avoid Central Excise liability by printing 'thinner' instead of 'solvent' on the packs of bottles. M/s. Philips India Ltd., by its letter No. HD/CE/ACCY dated 6th September, 1995, endorsed the same and permitted M/s. Paul & Sons to print 'thinner' instead of 'solvent' on the outer pack. The direction of M/s. Philips India Ltd. was actually executed by the appellant by printing 'thinner' instead of 'solvent' on the cartons.
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