https://www.taxtmi.com/caselaws?id=413881 The Tribunal held that the process of masking, repacking, and testing competitor's cigarettes by the appellant did not amount to "manufacture" under the Central Excise Act, 1944. The activities undertaken were for testing purposes and did not change the essential nature of the product. The Tribunal also determined that the actions did not meet the criteria for deemed manufacture under Chapter 24 of the Central Excise Tariff Act, 1985, as they were not for marketability. As a result, the duty demands on the appellant were dismissed, and the appeal was allowed in favor of the appellant. en-us Thu, 11 Mar 2021 00:00:00 +0530 Sat, 23 Oct 2021 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413881 The Tribunal held that the process of masking, repacking, and testing competitor's cigarettes by the appellant did not amount to "manufacture" under the Central Excise Act, 1944. The activities undertaken were for testing purposes and did not change the essential nature of the product. The Tribunal also determined that the actions did not meet the criteria for deemed manufacture under Chapter 24 of the Central Excise Tariff Act, 1985, as they were not for marketability. As a result, the duty demands on the appellant were dismissed, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413881