https://www.taxtmi.com/caselaws?id=107630 Packing recorded compact discs in jewel boxes with labels and holograms was not manufacture because the discs were already complete and fit for use when received, and the packing did not change their essential character. Note 6 to Section XVI, which treats conversion of an incomplete or unfinished article having the essential character of the finished article into a finished article as manufacture, was held inapplicable on these facts. The Tribunal also found a strong prima facie case on limitation, noting that the activity had been intimated to the department. On that basis, waiver of pre-deposit of the demanded duty and penalty was granted. en-us Fri, 04 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 18:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107630 Packing recorded compact discs in jewel boxes with labels and holograms was not manufacture because the discs were already complete and fit for use when received, and the packing did not change their essential character. Note 6 to Section XVI, which treats conversion of an incomplete or unfinished article having the essential character of the finished article into a finished article as manufacture, was held inapplicable on these facts. The Tribunal also found a strong prima facie case on limitation, noting that the activity had been intimated to the department. On that basis, waiver of pre-deposit of the demanded duty and penalty was granted. Case-Laws Central Excise Fri, 04 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107630