https://www.taxtmi.com/caselaws?id=218339 The Tribunal ruled in favor of the appellants, flight caterers, in a case concerning excise duty liability on food trays with their brand name. The Tribunal determined that assembling various food items in a tray and including their name on a cutlery pack did not amount to manufacturing under the Central Excise Tariff. As the appellants did not engage in manufacturing activities beyond assembling and serving the food items, the Tribunal granted a waiver of duty, highlighting that the branding was for catering services identification, not food manufacturing. en-us Mon, 21 Nov 2011 00:00:00 +0530 Tue, 18 Sep 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218339 The Tribunal ruled in favor of the appellants, flight caterers, in a case concerning excise duty liability on food trays with their brand name. The Tribunal determined that assembling various food items in a tray and including their name on a cutlery pack did not amount to manufacturing under the Central Excise Tariff. As the appellants did not engage in manufacturing activities beyond assembling and serving the food items, the Tribunal granted a waiver of duty, highlighting that the branding was for catering services identification, not food manufacturing. Case-Laws Central Excise Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218339