https://www.taxtmi.com/caselaws?id=419189 Labeling, relabeling, or repacking of activated carbon constitutes manufacture under Chapter Note 9 to Chapter 38 only if the treatment renders the goods marketable. The evidence showed that some goods were shifted from 25 kg bags into 50 kg bags, which was not repacking from bulk to retail packs, and there was no positive material that the assessee sieved or otherwise processed the goods to make them marketable. On that record, manufacture was not established, and the demand of duty, interest, and penalty could not be sustained. en-us Thu, 03 Mar 2022 00:00:00 +0530 Sat, 05 Mar 2022 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419189 Labeling, relabeling, or repacking of activated carbon constitutes manufacture under Chapter Note 9 to Chapter 38 only if the treatment renders the goods marketable. The evidence showed that some goods were shifted from 25 kg bags into 50 kg bags, which was not repacking from bulk to retail packs, and there was no positive material that the assessee sieved or otherwise processed the goods to make them marketable. On that record, manufacture was not established, and the demand of duty, interest, and penalty could not be sustained. Case-Laws Central Excise Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419189