https://www.taxtmi.com/caselaws?id=106853 Repacking of duty-paid yarn was treated as insufficient to constitute manufacture because the relevant Chapter Notes specifically listed the processes that amount to manufacture, and repacking was not among them; the phrase "any other process" was read in the context of the enumerated yarn-related processes. On that construction, mere repacking did not create a manufactured product, so the duty demand was unsustainable. Penalty also could not be independently sustained once the extended period of limitation was found inapplicable and the demand fell outside limitation. The stated ratio is that manufacture must fall within the statutory Chapter Notes, and penalty cannot survive where the duty demand is time-barred and the extended period is unavailable. en-us Wed, 03 Jul 2002 00:00:00 +0530 Fri, 16 Mar 2012 10:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106853 Repacking of duty-paid yarn was treated as insufficient to constitute manufacture because the relevant Chapter Notes specifically listed the processes that amount to manufacture, and repacking was not among them; the phrase "any other process" was read in the context of the enumerated yarn-related processes. On that construction, mere repacking did not create a manufactured product, so the duty demand was unsustainable. Penalty also could not be independently sustained once the extended period of limitation was found inapplicable and the demand fell outside limitation. The stated ratio is that manufacture must fall within the statutory Chapter Notes, and penalty cannot survive where the duty demand is time-barred and the extended period is unavailable. Case-Laws Central Excise Wed, 03 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106853