https://www.taxtmi.com/caselaws?id=345603 Mere dilution, addition of preservatives, repacking and affixing a trader's own brand do not amount to manufacture under Section 2(f) of the Central Excise Act unless the process brings into existence a new and distinct commodity with a different name, character or use. Where testing showed the purchased goods and the cleared products had the same chemical characteristics, and no new product emerged, the activity was treated as only dilution and marketing-related repacking or relabelling. Accordingly, no fresh central excise duty liability arose. en-us Wed, 12 Jul 2017 00:00:00 +0530 Wed, 25 Apr 2018 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345603 Mere dilution, addition of preservatives, repacking and affixing a trader's own brand do not amount to manufacture under Section 2(f) of the Central Excise Act unless the process brings into existence a new and distinct commodity with a different name, character or use. Where testing showed the purchased goods and the cleared products had the same chemical characteristics, and no new product emerged, the activity was treated as only dilution and marketing-related repacking or relabelling. Accordingly, no fresh central excise duty liability arose. Case-Laws Central Excise Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345603