https://www.taxtmi.com/caselaws?id=95308 Transferring cyanoacrylic adhesive into small metal tubes, purging the tubes with nitrogen and affixing labels was treated as repacking rather than manufacture, because the product retained the same nature and character throughout the process. The use of nitrogen and machinery was considered only preservative and did not create a new commodity. Mere labelling was also insufficient to amount to manufacture absent a deeming provision. The process therefore did not amount to manufacture. en-us Tue, 05 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 11:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95308 Transferring cyanoacrylic adhesive into small metal tubes, purging the tubes with nitrogen and affixing labels was treated as repacking rather than manufacture, because the product retained the same nature and character throughout the process. The use of nitrogen and machinery was considered only preservative and did not create a new commodity. Mere labelling was also insufficient to amount to manufacture absent a deeming provision. The process therefore did not amount to manufacture. Case-Laws Central Excise Tue, 05 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95308