https://www.taxtmi.com/caselaws?id=34179 The Tribunal held that the relabelling and repacking of returned goods by M/s. Guru Agro Foods Pvt. Ltd. did not constitute manufacture under Chapter Note 7 of Chapter 21. The Commissioner's decision to vacate the demand and penalty ordered by the Original Authority was upheld, as the goods were not rendered marketable by the operations carried out. The Tribunal emphasized that the relabelling and repacking alone did not meet the criteria for manufacture as per the specific wording of Chapter Note 7. Consequently, the Revenue's appeal was dismissed, and the impugned order was sustained. en-us Tue, 21 Oct 2008 00:00:00 +0530 Wed, 22 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34179 The Tribunal held that the relabelling and repacking of returned goods by M/s. Guru Agro Foods Pvt. Ltd. did not constitute manufacture under Chapter Note 7 of Chapter 21. The Commissioner's decision to vacate the demand and penalty ordered by the Original Authority was upheld, as the goods were not rendered marketable by the operations carried out. The Tribunal emphasized that the relabelling and repacking alone did not meet the criteria for manufacture as per the specific wording of Chapter Note 7. Consequently, the Revenue's appeal was dismissed, and the impugned order was sustained. Case-Laws Central Excise Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34179