https://www.taxtmi.com/caselaws?id=89969 Adding flavours to softy shake mix and repacking it into 200 ml containers did not constitute manufacture. The goods were already classifiable as dutiable under Tariff Heading 22.02, but in the absence of a relevant Chapter Note during the period treating repacking from bulk to retail packs as manufacture, the subsequent processing was not enough to create a fresh duty liability. The Revenue's appeal was rejected and the duty demand was not sustained. en-us Tue, 02 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 15:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89969 Adding flavours to softy shake mix and repacking it into 200 ml containers did not constitute manufacture. The goods were already classifiable as dutiable under Tariff Heading 22.02, but in the absence of a relevant Chapter Note during the period treating repacking from bulk to retail packs as manufacture, the subsequent processing was not enough to create a fresh duty liability. The Revenue's appeal was rejected and the duty demand was not sustained. Case-Laws Central Excise Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89969