https://www.taxtmi.com/caselaws?id=73820 The Tribunal held that repacking and renaming goods did not amount to manufacture for excise duty purposes as there was no substantial change in the nature or identity of the goods. Despite arguments that the processes constituted a new commodity subject to excise duty, the Tribunal relied on legal precedents and specific judgments to support its decision. Consequently, the Tribunal upheld the Collector (Appeals)' decision in favor of the appellant, ruling that the repacked goods were not liable for excise duty. en-us Thu, 11 Aug 1988 00:00:00 +0530 Fri, 03 Jun 2011 17:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73820 The Tribunal held that repacking and renaming goods did not amount to manufacture for excise duty purposes as there was no substantial change in the nature or identity of the goods. Despite arguments that the processes constituted a new commodity subject to excise duty, the Tribunal relied on legal precedents and specific judgments to support its decision. Consequently, the Tribunal upheld the Collector (Appeals)' decision in favor of the appellant, ruling that the repacked goods were not liable for excise duty. Case-Laws Central Excise Thu, 11 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73820