https://www.taxtmi.com/caselaws?id=78332 Mere repacking and relabelling of imported micronutrients, marketed as "Librel", did not amount to manufacture where the goods remained the same Chapter 31 product and the tariff entry contained no deeming fiction treating such activity as manufacture. The Tribunal noted that the process was carried out only on a job work basis and that the statutory basis for levy was therefore absent. As a result, the duty demand, penalty and interest were held unsustainable, and the impugned orders were set aside with consequential relief. en-us Thu, 10 Dec 2009 00:00:00 +0530 Sat, 13 Nov 2010 13:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78332 Mere repacking and relabelling of imported micronutrients, marketed as "Librel", did not amount to manufacture where the goods remained the same Chapter 31 product and the tariff entry contained no deeming fiction treating such activity as manufacture. The Tribunal noted that the process was carried out only on a job work basis and that the statutory basis for levy was therefore absent. As a result, the duty demand, penalty and interest were held unsustainable, and the impugned orders were set aside with consequential relief. Case-Laws Central Excise Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78332