https://www.taxtmi.com/caselaws?id=90316 Mere sieving, sifting, labelling and repacking of duty-paid maize starch into smaller packs does not amount to manufacture under excise law when the identity and character of the goods remain unchanged. The Tribunal held that no new product emerged from the packing process, and the fact that smaller packs fetched a higher price did not create excisability. On that basis, the goods were not liable to central excise duty, and the order in favour of the assessee was upheld. en-us Tue, 30 Mar 1999 00:00:00 +0530 Wed, 05 Oct 2011 11:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90316 Mere sieving, sifting, labelling and repacking of duty-paid maize starch into smaller packs does not amount to manufacture under excise law when the identity and character of the goods remain unchanged. The Tribunal held that no new product emerged from the packing process, and the fact that smaller packs fetched a higher price did not create excisability. On that basis, the goods were not liable to central excise duty, and the order in favour of the assessee was upheld. Case-Laws Central Excise Tue, 30 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90316