https://www.taxtmi.com/caselaws?id=253823 Repacking toothpaste tubes into combo packs with a toothbrush was treated, prima facie, as manufacture under the Central Excise Act because the toothpaste was packed for retail sale with changed presentation and retail price, while the toothbrush remained only a free add-on. The assessee was also held, prima facie, entitled to exemption under Notification No. 50/2003-C.E. since the unit was in the notified area, the relevant activity and job-work arrangement had already been disclosed, and the department had prior knowledge; the absence of a separate prior declaration was treated as substantially complied with. On that prima facie case, pre-deposit was waived and recovery stayed. en-us Wed, 11 Jul 2012 00:00:00 +0530 Thu, 04 Dec 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253823 Repacking toothpaste tubes into combo packs with a toothbrush was treated, prima facie, as manufacture under the Central Excise Act because the toothpaste was packed for retail sale with changed presentation and retail price, while the toothbrush remained only a free add-on. The assessee was also held, prima facie, entitled to exemption under Notification No. 50/2003-C.E. since the unit was in the notified area, the relevant activity and job-work arrangement had already been disclosed, and the department had prior knowledge; the absence of a separate prior declaration was treated as substantially complied with. On that prima facie case, pre-deposit was waived and recovery stayed. Case-Laws Central Excise Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253823