https://www.taxtmi.com/caselaws?id=219289 The Tribunal allowed the appeals, determining that assembling a combination pack of twin blade cartridges and Gillette shaving gel did not constitute "manufacture" under the Central Excise Act. The appellant correctly paid excise duty based on individual MRPs, not the combined pack MRP, resulting in the penalties and interest imposed being deemed unjustified and set aside. en-us Fri, 13 Apr 2012 00:00:00 +0530 Mon, 10 Dec 2012 07:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219289 The Tribunal allowed the appeals, determining that assembling a combination pack of twin blade cartridges and Gillette shaving gel did not constitute "manufacture" under the Central Excise Act. The appellant correctly paid excise duty based on individual MRPs, not the combined pack MRP, resulting in the penalties and interest imposed being deemed unjustified and set aside. Case-Laws Central Excise Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219289