https://www.taxtmi.com/caselaws?id=33461 Mere repacking of clove oil and sandalwood oil from bulk packs into smaller packs did not amount to manufacture because no chapter note deemed such packing or repacking to be a manufacturing process; the excise duty demand was therefore unsustainable. Saunf Ka Ark was manufactured under a drugs licence, in accordance with a formula in a recognised authoritative Ayurvedic book, and was marketed and prescribed as medicine for ailments such as constipation and indigestion; it was therefore classifiable as a medicament under the relevant tariff entry rather than as an essential-oil based product. en-us Mon, 04 Aug 2008 00:00:00 +0530 Sat, 16 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33461 Mere repacking of clove oil and sandalwood oil from bulk packs into smaller packs did not amount to manufacture because no chapter note deemed such packing or repacking to be a manufacturing process; the excise duty demand was therefore unsustainable. Saunf Ka Ark was manufactured under a drugs licence, in accordance with a formula in a recognised authoritative Ayurvedic book, and was marketed and prescribed as medicine for ailments such as constipation and indigestion; it was therefore classifiable as a medicament under the relevant tariff entry rather than as an essential-oil based product. Case-Laws Central Excise Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33461