https://www.taxtmi.com/caselaws?id=353373 The Court dismissed the appeal by the appellant-revenue challenging the Central Excise duty on affixing brand names on footwear. It held that the activity did not amount to "manufacture" under Section 2(f) of the Central Excise Act as it did not significantly alter the marketability of the goods. The Court emphasized that merely affixing brand names did not transform the product into a new one, distinguishing it from cases where repacking or relabeling changed the product significantly. The Tribunal's decision was upheld, and the appeal was dismissed without costs. en-us Mon, 20 Nov 2017 00:00:00 +0530 Fri, 29 Jun 2018 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353373 The Court dismissed the appeal by the appellant-revenue challenging the Central Excise duty on affixing brand names on footwear. It held that the activity did not amount to "manufacture" under Section 2(f) of the Central Excise Act as it did not significantly alter the marketability of the goods. The Court emphasized that merely affixing brand names did not transform the product into a new one, distinguishing it from cases where repacking or relabeling changed the product significantly. The Tribunal's decision was upheld, and the appeal was dismissed without costs. Case-Laws Central Excise Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353373