https://www.taxtmi.com/caselaws?id=165557 Packing finished chemical fertilisers into gunny bags after the levy date does not amount to manufacture under the Central Excises and Salt Act, 1944. Duty arises only when excisable goods are produced or manufactured, and the statutory expansion of manufacture covers only processes incidental or ancillary to completing a manufactured product. Packing a completed product for convenience, preservation, or identification does not change its character or complete manufacture. The Fertiliser (Control) Order and the excise collection stage do not alter that conclusion, so no excise duty is leviable on the stock in question. en-us Fri, 11 Mar 1977 00:00:00 +0530 Fri, 01 Aug 2014 11:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165557 Packing finished chemical fertilisers into gunny bags after the levy date does not amount to manufacture under the Central Excises and Salt Act, 1944. Duty arises only when excisable goods are produced or manufactured, and the statutory expansion of manufacture covers only processes incidental or ancillary to completing a manufactured product. Packing a completed product for convenience, preservation, or identification does not change its character or complete manufacture. The Fertiliser (Control) Order and the excise collection stage do not alter that conclusion, so no excise duty is leviable on the stock in question. Case-Laws Central Excise Fri, 11 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165557