Manufacture test applied to repacked ink kits; distinct marketable product was held to arise from the process.

Repacking duty-paid ink into syringes and selling the ink and syringe together as an inkjet refill kit amounted to manufacture because the resulting product was a distinct marketable commodity different from the component items in name, character and use. The process therefore satisfied the manufacture test, and the finding was against the assessee. The classification under sub-heading 3215.90 was not challenged by the Revenue, and no finding was required on the alternative chapter heading proposed by the appellant.

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Issues: Whether repacking duty-paid ink into syringes for sale as an inkjet refill kit amounts to manufacture.

Analysis: The process involved purchase of ink in bulk and its repacking into syringes so that the ink and syringe were packed and sold together as an inkjet refill kit. The resulting product was held to be a distinct marketable commodity, different from the component items in name, character and use. On that basis, the process satisfied the test of manufacture. The classification adopted below under sub-heading 3215.90 was not challenged by the Revenue, and no finding was required on the alternative chapter heading suggested by the appellant.

Conclusion: The process amounts to manufacture and the finding is against the assessee.

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