https://www.taxtmi.com/caselaws?id=427615 Mixing, homogenising, testing, viscosity adjustment, filling, labelling and specialised retail packing of bulk raw material into nail enamel constituted manufacture because the product was not commercially known or marketable in bulk form and the processing gave it a distinct commercial identity and consumer marketability. The activity was therefore more than mere repacking or labelling, bringing it within the definition of manufacture under excise law and making the area-based exemption admissible. en-us Mon, 12 Sep 2022 00:00:00 +0530 Wed, 14 Sep 2022 09:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427615 Mixing, homogenising, testing, viscosity adjustment, filling, labelling and specialised retail packing of bulk raw material into nail enamel constituted manufacture because the product was not commercially known or marketable in bulk form and the processing gave it a distinct commercial identity and consumer marketability. The activity was therefore more than mere repacking or labelling, bringing it within the definition of manufacture under excise law and making the area-based exemption admissible. Case-Laws Central Excise Mon, 12 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427615