https://www.taxtmi.com/caselaws?id=331973 The court held that packing handmade Biri in printed wrappers using a machine does not constitute 'manufacture' under Section 2(f) of the Central Excise Act, 1944. While the revenue argued that packing is incidental to the product's completion, the court disagreed, emphasizing that the Act distinguishes when packing is part of the manufacturing process. As Biri is listed in the First Schedule, not the Third Schedule specifying packing as manufacturing, the court dismissed the appeal, finding no substantial legal question. en-us Wed, 10 Feb 2016 00:00:00 +0530 Tue, 15 Nov 2016 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331973 The court held that packing handmade Biri in printed wrappers using a machine does not constitute 'manufacture' under Section 2(f) of the Central Excise Act, 1944. While the revenue argued that packing is incidental to the product's completion, the court disagreed, emphasizing that the Act distinguishes when packing is part of the manufacturing process. As Biri is listed in the First Schedule, not the Third Schedule specifying packing as manufacturing, the court dismissed the appeal, finding no substantial legal question. Case-Laws Central Excise Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331973