https://www.taxtmi.com/caselaws?id=120161 Repacking duty-paid ink into syringes and selling the ink and syringe together as an inkjet refill kit amounted to manufacture because the resulting product was a distinct marketable commodity different from the component items in name, character and use. The process therefore satisfied the manufacture test, and the finding was against the assessee. The classification under sub-heading 3215.90 was not challenged by the Revenue, and no finding was required on the alternative chapter heading proposed by the appellant. en-us Thu, 12 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 12:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120161 Repacking duty-paid ink into syringes and selling the ink and syringe together as an inkjet refill kit amounted to manufacture because the resulting product was a distinct marketable commodity different from the component items in name, character and use. The process therefore satisfied the manufacture test, and the finding was against the assessee. The classification under sub-heading 3215.90 was not challenged by the Revenue, and no finding was required on the alternative chapter heading proposed by the appellant. Case-Laws Central Excise Thu, 12 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120161