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    <title>2010 (7) TMI 1124 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The court ruled in favor of the assessee regarding the relabelling of Histic tablets, determining that it did not amount to manufacture under Chapter Note 11 of Chapter 29. However, the court found that the rectification of Pen-G Acylase constituted manufacture as the processes rendered the product marketable, leading to a decision in favor of the Revenue on this issue. The appeal was disposed of accordingly with no costs.</description>
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      <description>The court ruled in favor of the assessee regarding the relabelling of Histic tablets, determining that it did not amount to manufacture under Chapter Note 11 of Chapter 29. However, the court found that the rectification of Pen-G Acylase constituted manufacture as the processes rendered the product marketable, leading to a decision in favor of the Revenue on this issue. The appeal was disposed of accordingly with no costs.</description>
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