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<h1>Repacking bulk detergent not manufacturing pre-1994. Tribunal allows appeal.</h1> The Appellate Tribunal CEGAT, Kolkata held that re-packing bulk detergent powder into smaller packs before 28-2-94 does not constitute manufacturing. ... Manufacture The Appellate Tribunal CEGAT, Kolkata ruled that re-packing bulk detergent powder into smaller packs before 28-2-94 does not amount to manufacture. The Tribunal referred to previous cases and concluded that without specific provisions, re-packing is not manufacturing. The appeal was allowed, setting aside the order and granting relief to the appellants.
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