https://www.taxtmi.com/caselaws?id=188719 Affixing only a corrected price slip on already packed Histic tablets did not amount to manufacture, because there was no relabelling in the statutory sense and no repacking from bulk to retail packs; the excise demand and penalty on that product were unsustainable. By contrast, rectification and reprocessing of Pen-G Acylase through milling, blending, sifting, repacking and fresh labelling restored marketability and fell within the deeming fiction in Section 2(f)(ii) read with Chapter Note 11 of Chapter 29; the process therefore amounted to manufacture and attracted central excise duty. The result was mixed, with relief for one product and duty liability upheld for the other. en-us Fri, 23 Jul 2010 00:00:00 +0530 Tue, 10 Jan 2017 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188719 Affixing only a corrected price slip on already packed Histic tablets did not amount to manufacture, because there was no relabelling in the statutory sense and no repacking from bulk to retail packs; the excise demand and penalty on that product were unsustainable. By contrast, rectification and reprocessing of Pen-G Acylase through milling, blending, sifting, repacking and fresh labelling restored marketability and fell within the deeming fiction in Section 2(f)(ii) read with Chapter Note 11 of Chapter 29; the process therefore amounted to manufacture and attracted central excise duty. The result was mixed, with relief for one product and duty liability upheld for the other. Case-Laws Central Excise Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188719