https://www.taxtmi.com/caselaws?id=93255 Branding and packing of chocolate flavoured Complan in glass jars was treated as manufacture because Note 7 to Chapter 21 deems labelling, relabelling, repacking from bulk to retail packs, and similar treatment that makes goods marketable to the consumer to be manufacture. The Tribunal also applied the principle that packing in suitable marketable packs is incidental or ancillary to completion of manufacture. As the goods became dutiable only in retail packed form under the relevant tariff sub-heading, Rule 56B of the Central Excise Rules, 1944 applied and the movement of goods for branding and packing was permitted. en-us Fri, 14 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 14:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93255 Branding and packing of chocolate flavoured Complan in glass jars was treated as manufacture because Note 7 to Chapter 21 deems labelling, relabelling, repacking from bulk to retail packs, and similar treatment that makes goods marketable to the consumer to be manufacture. The Tribunal also applied the principle that packing in suitable marketable packs is incidental or ancillary to completion of manufacture. As the goods became dutiable only in retail packed form under the relevant tariff sub-heading, Rule 56B of the Central Excise Rules, 1944 applied and the movement of goods for branding and packing was permitted. Case-Laws Central Excise Fri, 14 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93255