https://www.taxtmi.com/caselaws?id=80248 The Tribunal dismissed the Revenue's appeals challenging the order-in-appeal by the Collector of Central Excise, Bombay, in favor of the respondents. It held that repacking kum kum did not constitute manufacturing, as the goods were fully manufactured by another entity. Therefore, the duty liability rested with the original manufacturer, and the respondents were not liable for duty. en-us Mon, 18 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80248 The Tribunal dismissed the Revenue's appeals challenging the order-in-appeal by the Collector of Central Excise, Bombay, in favor of the respondents. It held that repacking kum kum did not constitute manufacturing, as the goods were fully manufactured by another entity. Therefore, the duty liability rested with the original manufacturer, and the respondents were not liable for duty. Case-Laws Central Excise Mon, 18 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80248