https://www.taxtmi.com/caselaws?id=237738 Packing, repacking and relabelling are treated as manufacture under Section 2(f)(iii) of the Central Excise Act only for goods covered by the Third Schedule, so the key question was whether battery operated bikes fell within the automobile category. By applying the ordinary automobile classification reference used in the text, such bikes were considered at least prima facie to be automobiles, which meant the appellants could not establish a prima facie case for complete waiver of pre-deposit. Conditional stay was therefore appropriate, and a partial deposit was directed as a condition for suspension of recovery pending disposal of the appeals. en-us Mon, 30 Sep 2013 00:00:00 +0530 Thu, 25 Jun 2015 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237738 Packing, repacking and relabelling are treated as manufacture under Section 2(f)(iii) of the Central Excise Act only for goods covered by the Third Schedule, so the key question was whether battery operated bikes fell within the automobile category. By applying the ordinary automobile classification reference used in the text, such bikes were considered at least prima facie to be automobiles, which meant the appellants could not establish a prima facie case for complete waiver of pre-deposit. Conditional stay was therefore appropriate, and a partial deposit was directed as a condition for suspension of recovery pending disposal of the appeals. Case-Laws Central Excise Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237738