https://www.taxtmi.com/caselaws?id=110706 The Tribunal held that no duty was owed on the process of packing 3 duty-paid items, as it did not amount to a manufacturing activity. Engaging in post-manufacturing activities like cleaning and packing did not create new products, thus not attracting duty payment obligations. The Tribunal emphasized that mere involvement in specifying goods for production did not classify one as a manufacturer. Precedents were cited to support the decision, ultimately rejecting the Revenue's appeal and upholding the order that no duty was required on the packed items. en-us Tue, 17 Feb 2004 00:00:00 +0530 Wed, 18 Apr 2012 13:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110706 The Tribunal held that no duty was owed on the process of packing 3 duty-paid items, as it did not amount to a manufacturing activity. Engaging in post-manufacturing activities like cleaning and packing did not create new products, thus not attracting duty payment obligations. The Tribunal emphasized that mere involvement in specifying goods for production did not classify one as a manufacturer. Precedents were cited to support the decision, ultimately rejecting the Revenue's appeal and upholding the order that no duty was required on the packed items. Case-Laws Central Excise Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110706