https://www.taxtmi.com/caselaws?id=80248 Repacking kum kum from bulk containers into retail packs did not amount to manufacture for central excise purposes because the product was already fully manufactured and the activity did not create a new commodity with a distinct name, character or use. Mere change of packing, without any incidental or ancillary process establishing manufacture, was insufficient to fasten duty liability on the respondents. The duty position remained linked to the original manufacturer, and the demand raised against the respondents was therefore unsustainable. 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 Repacking kum kum from bulk containers into retail packs did not amount to manufacture for central excise purposes because the product was already fully manufactured and the activity did not create a new commodity with a distinct name, character or use. Mere change of packing, without any incidental or ancillary process establishing manufacture, was insufficient to fasten duty liability on the respondents. The duty position remained linked to the original manufacturer, and the demand raised against the respondents was therefore unsustainable. Case-Laws Central Excise Mon, 18 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80248