https://www.taxtmi.com/caselaws?id=111684 The Tribunal held that the process of testing, grading, repacking, and labeling of chemicals did not amount to manufacture under the Central Excise Act, 1944. It was determined that the products did not transform into new commercial commodities, as they maintained their original identity and commercial use. The Tribunal emphasized that the activities did not result in substantial changes to the products' name, character, or value, and therefore, the appellants were not liable for excise duty during the disputed period. The appeal was allowed based on established legal principles and the lack of significant alterations to the products. en-us Tue, 06 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 17:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111684 The Tribunal held that the process of testing, grading, repacking, and labeling of chemicals did not amount to manufacture under the Central Excise Act, 1944. It was determined that the products did not transform into new commercial commodities, as they maintained their original identity and commercial use. The Tribunal emphasized that the activities did not result in substantial changes to the products' name, character, or value, and therefore, the appellants were not liable for excise duty during the disputed period. The appeal was allowed based on established legal principles and the lack of significant alterations to the products. Case-Laws Central Excise Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111684