https://www.taxtmi.com/caselaws?id=76164 The High Court ruled in favor of the appellant, holding that packing imported compact discs in jewel boxes with inlay cards did not amount to manufacturing under Section 2(f) of the Central Excise Act. The Court agreed with the Tribunal's finding that the discs were already complete products upon importation and that the packing process did not change their finished nature. Therefore, the Court upheld the decision that the appellant's activities did not meet the criteria for manufacturing, disposing of the appeal in favor of the appellant without imposing any costs. en-us Thu, 03 Dec 2009 00:00:00 +0530 Sun, 13 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76164 The High Court ruled in favor of the appellant, holding that packing imported compact discs in jewel boxes with inlay cards did not amount to manufacturing under Section 2(f) of the Central Excise Act. The Court agreed with the Tribunal's finding that the discs were already complete products upon importation and that the packing process did not change their finished nature. Therefore, the Court upheld the decision that the appellant's activities did not meet the criteria for manufacturing, disposing of the appeal in favor of the appellant without imposing any costs. Case-Laws Central Excise Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76164