https://www.taxtmi.com/caselaws?id=201537 The Tribunal ruled in favor of the Applicant in an Application for waiver of pre-deposit of duty and penalty amounting to Rs. 77,95,162. The dispute arose from the re-labeling and re-packing of damaged and obsolete duty paid products, with the Revenue contending it amounted to manufacture under Tariff Chapters 33 and 34. However, the Tribunal found that the activity did not constitute manufacture as per the relevant chapter notes. Consequently, the Tribunal waived the pre-deposit of duty and penalty, with recovery stayed during the appeal, based on the interpretation of the classification of goods and the definition of manufacture. en-us Mon, 07 Jun 2010 00:00:00 +0530 Fri, 14 Jan 2011 15:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201537 The Tribunal ruled in favor of the Applicant in an Application for waiver of pre-deposit of duty and penalty amounting to Rs. 77,95,162. The dispute arose from the re-labeling and re-packing of damaged and obsolete duty paid products, with the Revenue contending it amounted to manufacture under Tariff Chapters 33 and 34. However, the Tribunal found that the activity did not constitute manufacture as per the relevant chapter notes. Consequently, the Tribunal waived the pre-deposit of duty and penalty, with recovery stayed during the appeal, based on the interpretation of the classification of goods and the definition of manufacture. Case-Laws Central Excise Mon, 07 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201537