https://www.taxtmi.com/caselaws?id=86561 The Tribunal upheld the lower appellate authority's decision in favor of the respondent company regarding duty liability on dual packing of Aluminium Paste and Medium. It ruled that the mixing of these components in separate containers does not constitute manufacture until they are combined by the consumer. The Tribunal aligned with the precedent that duty liability is discharged upon clearance of individual components, dismissing the Revenue's appeals based on established principles in similar cases. en-us Tue, 21 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86561 The Tribunal upheld the lower appellate authority's decision in favor of the respondent company regarding duty liability on dual packing of Aluminium Paste and Medium. It ruled that the mixing of these components in separate containers does not constitute manufacture until they are combined by the consumer. The Tribunal aligned with the precedent that duty liability is discharged upon clearance of individual components, dismissing the Revenue's appeals based on established principles in similar cases. Case-Laws Central Excise Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86561