https://www.taxtmi.com/caselaws?id=198579 Packing biris in aluminium foil with the aid of power was held not to amount to manufacture under Chapter Note 2 of Chapter 24 of the Central Excise Tariff Act, 1985, because the record did not show repacking from bulk to retail packs or any further treatment making the goods marketable. As the biris were already marketable when cleared and the foil wrapping was only a post-manufacturing activity, higher excise duty could not be levied on that basis. The issue was decided in favour of the assessee and against the Revenue. en-us Tue, 25 Oct 2016 00:00:00 +0530 Mon, 05 Feb 2018 07:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198579 Packing biris in aluminium foil with the aid of power was held not to amount to manufacture under Chapter Note 2 of Chapter 24 of the Central Excise Tariff Act, 1985, because the record did not show repacking from bulk to retail packs or any further treatment making the goods marketable. As the biris were already marketable when cleared and the foil wrapping was only a post-manufacturing activity, higher excise duty could not be levied on that basis. The issue was decided in favour of the assessee and against the Revenue. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198579