https://www.taxtmi.com/caselaws?id=120380 The Tribunal ruled in favor of the appellant, determining that repacking standard packets of Soda Ash into smaller packets did not amount to manufacture under Note 10 of Chapter 28. It was held that the process did not enhance marketability or meet the definition of manufacture as per relevant notes to the chapters. The Tribunal waived the pre-deposit requirement and penalty imposed under Section 11AC, citing that the appellant's actions did not constitute manufacture. The decision was based on distinguishing between repacking from bulk pack to retail pack, leading to the waiver of the entire amount pending appeal disposal. en-us Wed, 20 Dec 2006 00:00:00 +0530 Thu, 19 Jul 2012 10:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120380 The Tribunal ruled in favor of the appellant, determining that repacking standard packets of Soda Ash into smaller packets did not amount to manufacture under Note 10 of Chapter 28. It was held that the process did not enhance marketability or meet the definition of manufacture as per relevant notes to the chapters. The Tribunal waived the pre-deposit requirement and penalty imposed under Section 11AC, citing that the appellant's actions did not constitute manufacture. The decision was based on distinguishing between repacking from bulk pack to retail pack, leading to the waiver of the entire amount pending appeal disposal. Case-Laws Central Excise Wed, 20 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120380