https://www.taxtmi.com/caselaws?id=211812 Packing duty-paid retail medicament packs into a single carton to meet customer requirements did not amount to manufacture under Chapter Note 5 of Chapter 30. The activity was limited to selecting required quantities from existing retail packs and placing them together, rather than repacking bulk packs into retail packs, relabelling, or any treatment that rendered the goods marketable. As the statutory test of manufacture was not satisfied, no duty liability arose on these facts. en-us Tue, 13 Mar 2012 00:00:00 +0530 Wed, 10 Oct 2012 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211812 Packing duty-paid retail medicament packs into a single carton to meet customer requirements did not amount to manufacture under Chapter Note 5 of Chapter 30. The activity was limited to selecting required quantities from existing retail packs and placing them together, rather than repacking bulk packs into retail packs, relabelling, or any treatment that rendered the goods marketable. As the statutory test of manufacture was not satisfied, no duty liability arose on these facts. Case-Laws Central Excise Tue, 13 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211812