https://www.taxtmi.com/caselaws?id=74868 Separate packing of duty-paid aluminium paste with aluminium medium in a common carton outside the factory did not amount to manufacture of aluminium paint under Section 2(f) of the Central Excises and Salt Act, 1944. The only product manufactured in the factory was aluminium medium, and duty had already been paid on it. As no material showed that the outside packing process created a new excisable product, duty could not be levied on the combined market product. Duty was payable only on the aluminium medium manufactured within the factory. en-us Wed, 29 Jul 1987 00:00:00 +0530 Mon, 13 Jun 2011 10:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74868 Separate packing of duty-paid aluminium paste with aluminium medium in a common carton outside the factory did not amount to manufacture of aluminium paint under Section 2(f) of the Central Excises and Salt Act, 1944. The only product manufactured in the factory was aluminium medium, and duty had already been paid on it. As no material showed that the outside packing process created a new excisable product, duty could not be levied on the combined market product. Duty was payable only on the aluminium medium manufactured within the factory. Case-Laws Central Excise Wed, 29 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74868