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of <h1>Government grants duty exemption for pre-Budget stock of 'Rogok' at Mulund factory</h1> The Government of India allowed the revision application regarding the product 'Rogok' received in bulk packing at the Mulund factory. The petitioners ... Packing - Re-packing of pre-Budget stock - Effect The Government of India allowed the revision application regarding the product 'Rogok' received in bulk packing at the Mulund factory. The petitioners claimed exemption from duty under Item 68 of the Central Excise Tariff for the quantity received before 28-2-1975, stating it was pre-Budget stock. The government accepted the plea, noting that the product was already formulated and 'ready for delivery' before further packing at the Mulund factory. Repacking for convenience of sale did not constitute 'manufacture' under the Central Excises and Salt Act, 1944.
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