Conversion to Compounded Asafoetida Not 'Manufacture' under Central Excise Act

The SC held that converting raw asafoetida into compounded asafoetida does not amount to "manufacture" under the Central Excise Act, 1944. As the product remains unchanged, no manufacturing occurs, and compounded asafoetida is not liable for excise duty. The appeals were dismissed without costs.

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The Supreme Court of India ruled that the process of converting raw asafoetida into compounded asafoetida does not constitute "manufacture" under the Central Excise Act, 1944. The product remains the same throughout the process, so there is no manufacture involved. Therefore, compounded asafoetida is not subject to excise duty. The civil appeals were dismissed with no costs.

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