https://www.taxtmi.com/caselaws?id=445629 Mere packing of already manufactured rechargeable batteries and chargers into blister packs, together with labelling for marketing, does not constitute manufacture under the Central Excise Act unless the process brings into existence a new marketable commodity with a distinct name, character and use, or is expressly deemed to be manufacture by a relevant Chapter Note or Section Note. Because the goods retained their essential character and no deeming provision covered the activity, the duty demand was unsustainable; interest and penalty also could not survive. The appeals were therefore allowed and the impugned orders were set aside. 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 Mere packing of already manufactured rechargeable batteries and chargers into blister packs, together with labelling for marketing, does not constitute manufacture under the Central Excise Act unless the process brings into existence a new marketable commodity with a distinct name, character and use, or is expressly deemed to be manufacture by a relevant Chapter Note or Section Note. Because the goods retained their essential character and no deeming provision covered the activity, the duty demand was unsustainable; interest and penalty also could not survive. The appeals were therefore allowed and the impugned orders were set aside. Case-Laws Central Excise Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445629