https://www.taxtmi.com/caselaws?id=165830 The court ruled in favor of the manufacturers, holding that duty should be assessed based on the normal price for bulk clearances and that repacking goods in smaller containers did not constitute a manufacturing process. The judgment emphasized that duty liability should not be based on the enhanced prices after repacking. The manufacturers were relieved from duty liability on goods sold in smaller containers, with the court setting aside the duty imposition and allowing the revision application. The decision highlighted the significance of normal pricing for excisable goods and clarified the assessment of duty in such cases. en-us Thu, 22 Oct 1981 00:00:00 +0530 Wed, 13 Aug 2014 11:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165830 The court ruled in favor of the manufacturers, holding that duty should be assessed based on the normal price for bulk clearances and that repacking goods in smaller containers did not constitute a manufacturing process. The judgment emphasized that duty liability should not be based on the enhanced prices after repacking. The manufacturers were relieved from duty liability on goods sold in smaller containers, with the court setting aside the duty imposition and allowing the revision application. The decision highlighted the significance of normal pricing for excisable goods and clarified the assessment of duty in such cases. Case-Laws Central Excise Thu, 22 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165830