https://www.taxtmi.com/caselaws?id=89486 Repacking biris from bulk into retail packs constitutes manufacture only if the evidence shows a true bulk-to-retail conversion under Chapter 24; on the record, the goods were merely wrapped in packets and bags to prevent transport damage, so manufacture was not established. Alleged labelling or relabelling also failed because there was no supporting evidence. The demand and penalty were therefore unsustainable, and the appeal succeeded. en-us Tue, 01 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 13:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89486 Repacking biris from bulk into retail packs constitutes manufacture only if the evidence shows a true bulk-to-retail conversion under Chapter 24; on the record, the goods were merely wrapped in packets and bags to prevent transport damage, so manufacture was not established. Alleged labelling or relabelling also failed because there was no supporting evidence. The demand and penalty were therefore unsustainable, and the appeal succeeded. Case-Laws Central Excise Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89486