https://www.taxtmi.com/caselaws?id=90293 Repacking gums and pastes from bulk packs into smaller containers, followed by affixing labels, did not amount to manufacture under central excise law where the goods were purchased in bulk from another manufacturer and the record did not show that repacking was necessary to make them saleable. In the absence of any tariff note treating such activity as manufacture for the relevant goods, the process was held insufficient to create a dutiable manufactured product, and the duty demand was not sustainable. en-us Tue, 16 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 18:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90293 Repacking gums and pastes from bulk packs into smaller containers, followed by affixing labels, did not amount to manufacture under central excise law where the goods were purchased in bulk from another manufacturer and the record did not show that repacking was necessary to make them saleable. In the absence of any tariff note treating such activity as manufacture for the relevant goods, the process was held insufficient to create a dutiable manufactured product, and the duty demand was not sustainable. Case-Laws Central Excise Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90293