https://www.taxtmi.com/caselaws?id=75133 Combining anti-dandruff shampoo with face wash gel was treated as manufacture under Chapter Note 5 to Chapter 33, following the respondent's earlier case on the same process. The shampoo was also cleared as a retail package covered by Section 4A of the Central Excise Act, 1944. On that basis, the face wash gel supplied free with the shampoo did not attract separate central excise duty, and the circular on multi-piece packages was held inapplicable. The revenue's appeal therefore failed. en-us Tue, 28 Apr 2009 00:00:00 +0530 Fri, 26 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75133 Combining anti-dandruff shampoo with face wash gel was treated as manufacture under Chapter Note 5 to Chapter 33, following the respondent's earlier case on the same process. The shampoo was also cleared as a retail package covered by Section 4A of the Central Excise Act, 1944. On that basis, the face wash gel supplied free with the shampoo did not attract separate central excise duty, and the circular on multi-piece packages was held inapplicable. The revenue's appeal therefore failed. Case-Laws Central Excise Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75133