https://www.taxtmi.com/caselaws?id=352683 For electric fans covered by the Third Schedule, packing in outer master cartons did not by itself amount to manufacture because it was not packing in a unit container; however, affixing stickers that altered the retail sale price amounted to re-labelling and therefore manufacture under Section 2(f)(iii). The record did not establish mens rea, deliberate suppression, or a pre-planned intent to evade duty, so the extended limitation period and penalties were not sustainable. Duty survived only to the extent of the normal limitation period, with re-quantification directed on that basis. en-us Thu, 14 Dec 2017 00:00:00 +0530 Sat, 30 Dec 2017 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352683 For electric fans covered by the Third Schedule, packing in outer master cartons did not by itself amount to manufacture because it was not packing in a unit container; however, affixing stickers that altered the retail sale price amounted to re-labelling and therefore manufacture under Section 2(f)(iii). The record did not establish mens rea, deliberate suppression, or a pre-planned intent to evade duty, so the extended limitation period and penalties were not sustainable. Duty survived only to the extent of the normal limitation period, with re-quantification directed on that basis. Case-Laws Central Excise Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352683