https://www.taxtmi.com/caselaws?id=83809 For biris, manufacture was treated as incomplete until labelling and packing were done, because those steps were incidental and ancillary to completion of the finished product under the inclusive definition of manufacture in Section 2(f)(i) of the Central Excises and Salt Act, 1944. Biris rolled before 1-1-1982 but labelled and packed afterwards were therefore not regarded as already manufactured goods exempt from cess under the Biri Workers' Welfare Cess Act. The earlier High Court ruling cited by the assessees was distinguished as dealing with licence and movement of semi-finished rolled biris, not duty liability on the same facts. The refund claim accordingly failed. en-us Mon, 19 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 11:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83809 For biris, manufacture was treated as incomplete until labelling and packing were done, because those steps were incidental and ancillary to completion of the finished product under the inclusive definition of manufacture in Section 2(f)(i) of the Central Excises and Salt Act, 1944. Biris rolled before 1-1-1982 but labelled and packed afterwards were therefore not regarded as already manufactured goods exempt from cess under the Biri Workers' Welfare Cess Act. The earlier High Court ruling cited by the assessees was distinguished as dealing with licence and movement of semi-finished rolled biris, not duty liability on the same facts. The refund claim accordingly failed. Case-Laws Central Excise Mon, 19 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83809