https://www.taxtmi.com/caselaws?id=255741 Packing handmade biris in pre-printed plastic wrappers with a power-operated machine did not amount to manufacture where the biris themselves were already made by hand and the machine was used only for packing. The show cause notices were limited to misclassification based on the packing activity and did not separately allege manufacture by labelling, re-labelling or repacking under Chapter Note 3 of Chapter 24. Applying the earlier decision on similar biri packing, the product remained classifiable under sub-heading 2403 10 31, not the higher-duty sub-heading 2403 10 39, and the duty demand based on misclassification was unsustainable. en-us Thu, 11 Sep 2014 00:00:00 +0530 Sat, 24 Jan 2015 18:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255741 Packing handmade biris in pre-printed plastic wrappers with a power-operated machine did not amount to manufacture where the biris themselves were already made by hand and the machine was used only for packing. The show cause notices were limited to misclassification based on the packing activity and did not separately allege manufacture by labelling, re-labelling or repacking under Chapter Note 3 of Chapter 24. Applying the earlier decision on similar biri packing, the product remained classifiable under sub-heading 2403 10 31, not the higher-duty sub-heading 2403 10 39, and the duty demand based on misclassification was unsustainable. Case-Laws Central Excise Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255741