https://www.taxtmi.com/caselaws?id=91414 Packing sterilised constituent parts of a feeder bottle after purchase did not amount to manufacture under the Central Excise law because the process did not bring into existence a new and commercially distinct article with a separate character, name or use. The parts had already been manufactured as separate items, and sterilisation was treated only as a hygiene-related step, not a process that completed manufacture. As no manufacture was found, questions of classification and exemption did not survive for decision, and the activity was held not excisable as a manufactured product. en-us Tue, 11 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 17:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91414 Packing sterilised constituent parts of a feeder bottle after purchase did not amount to manufacture under the Central Excise law because the process did not bring into existence a new and commercially distinct article with a separate character, name or use. The parts had already been manufactured as separate items, and sterilisation was treated only as a hygiene-related step, not a process that completed manufacture. As no manufacture was found, questions of classification and exemption did not survive for decision, and the activity was held not excisable as a manufactured product. Case-Laws Central Excise Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91414