https://www.taxtmi.com/caselaws?id=94752 Packing duty-paid aluminium paste and varnish in separate containers within a single outer container did not create a distinct commercial product. As no new commodity emerged from the packing process, the goods could not be treated as ready mixed paint or paint not otherwise specified for duty purposes. The classification basis therefore failed, and the process was held not to amount to manufacture, so no duty was leviable on the goods so packed. en-us Thu, 10 Jul 1997 00:00:00 +0530 Sat, 03 Dec 2011 15:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94752 Packing duty-paid aluminium paste and varnish in separate containers within a single outer container did not create a distinct commercial product. As no new commodity emerged from the packing process, the goods could not be treated as ready mixed paint or paint not otherwise specified for duty purposes. The classification basis therefore failed, and the process was held not to amount to manufacture, so no duty was leviable on the goods so packed. Case-Laws Central Excise Thu, 10 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94752