https://www.taxtmi.com/caselaws?id=446690 CESTAT Chandigarh held that inserting toothpaste tubes and toothbrushes into promotional combo packs does not constitute manufacture. The appellant merely completed packaging for marketing purposes without making goods marketable, as individual items were already marketable before reaching appellant's premises. The activity involved marketing manner rather than creating marketability. Court distinguished between marketability and marketing methods. Late filing of exemption declaration under Notification 50/2003 was deemed procedural, not substantive. Extended limitation period was rejected as Department was informed of activities since 2007 without objection during audits. Appeal allowed, impugned order set aside. en-us Fri, 08 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446690 CESTAT Chandigarh held that inserting toothpaste tubes and toothbrushes into promotional combo packs does not constitute manufacture. The appellant merely completed packaging for marketing purposes without making goods marketable, as individual items were already marketable before reaching appellant's premises. The activity involved marketing manner rather than creating marketability. Court distinguished between marketability and marketing methods. Late filing of exemption declaration under Notification 50/2003 was deemed procedural, not substantive. Extended limitation period was rejected as Department was informed of activities since 2007 without objection during audits. Appeal allowed, impugned order set aside. Case-Laws Central Excise Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446690