https://www.taxtmi.com/caselaws?id=120774 Packing garments with packing materials and selling them to distributors was examined against Note 4 to Chapters 61 and 62 of the Central Excise Tariff Act, 1985. On the material then available, the activity did not prima facie satisfy the statutory ingredients of manufacture: the cartons were second-hand, labelling or relabelling was not established, and repacking from bulk packs meeting the relevant requirements was not shown. The department therefore had not substantiated manufacture at that stage, and the assessee was entitled to waiver of predeposit and stay of recovery of the duty demand and penalties. en-us Wed, 17 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 12:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120774 Packing garments with packing materials and selling them to distributors was examined against Note 4 to Chapters 61 and 62 of the Central Excise Tariff Act, 1985. On the material then available, the activity did not prima facie satisfy the statutory ingredients of manufacture: the cartons were second-hand, labelling or relabelling was not established, and repacking from bulk packs meeting the relevant requirements was not shown. The department therefore had not substantiated manufacture at that stage, and the assessee was entitled to waiver of predeposit and stay of recovery of the duty demand and penalties. Case-Laws Central Excise Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120774