https://www.taxtmi.com/caselaws?id=40638 Packing of china and porcelainware and glassware was held not to be an incidental or ancillary process completing manufacture for excise purposes under the Central Excises and Salt Act, 1944. Section 3 applies to goods produced or manufactured, and section 2(f) extends manufacture only to processes that are incidental or ancillary to completion of the manufactured product. Applying the settled test that manufacture requires a new marketable substance, the Court noted that the goods could be sold in wholesale without packing and that packing done for commercial convenience did not make it a necessary manufacturing process. On that basis, the excise levy founded on packing was invalid and the demand orders were quashed. en-us Wed, 18 Dec 1968 00:00:00 +0530 Wed, 12 May 2010 16:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40638 Packing of china and porcelainware and glassware was held not to be an incidental or ancillary process completing manufacture for excise purposes under the Central Excises and Salt Act, 1944. Section 3 applies to goods produced or manufactured, and section 2(f) extends manufacture only to processes that are incidental or ancillary to completion of the manufactured product. Applying the settled test that manufacture requires a new marketable substance, the Court noted that the goods could be sold in wholesale without packing and that packing done for commercial convenience did not make it a necessary manufacturing process. On that basis, the excise levy founded on packing was invalid and the demand orders were quashed. Case-Laws Central Excise Wed, 18 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40638