https://www.taxtmi.com/caselaws?id=445629 CESTAT Kolkata held that packing rechargeable batteries with chargers and labelling them does not constitute manufacture under Section 2(f) of Central Excise Act, 1944. The tribunal found that no different commercial commodity emerges from this activity, as batteries and chargers remain unchanged after being placed in blister packs. Following SC precedent in Servo-Med Industries case, the tribunal ruled that mere packing and labelling activities are incidental processes that don't amount to manufacture. Neither Section XVI nor Chapter 85 contain notes deeming such packing activities as manufacturing. Consequently, central excise duty demand was unsustainable, and appeals were allowed with no interest or penalty imposed. en-us Wed, 08 Nov 2023 00:00:00 +0530 Thu, 16 Nov 2023 08:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445629 CESTAT Kolkata held that packing rechargeable batteries with chargers and labelling them does not constitute manufacture under Section 2(f) of Central Excise Act, 1944. The tribunal found that no different commercial commodity emerges from this activity, as batteries and chargers remain unchanged after being placed in blister packs. Following SC precedent in Servo-Med Industries case, the tribunal ruled that mere packing and labelling activities are incidental processes that don't amount to manufacture. Neither Section XVI nor Chapter 85 contain notes deeming such packing activities as manufacturing. Consequently, central excise duty demand was unsustainable, and appeals were allowed with no interest or penalty imposed. Case-Laws Central Excise Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445629