https://www.taxtmi.com/caselaws?id=40802 Affixing a trade name or trade mark on duty-paid ball bearings purchased from other manufacturers did not amount to manufacture, because the goods were merely branded in the petitioners' premises without any further process changing their character. The view that such branding was incidental or ancillary to manufacture was rejected, so no central excise licence or duty liability arose on that activity. en-us Tue, 15 Jan 1980 00:00:00 +0530 Sat, 15 May 2010 09:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40802 Affixing a trade name or trade mark on duty-paid ball bearings purchased from other manufacturers did not amount to manufacture, because the goods were merely branded in the petitioners' premises without any further process changing their character. The view that such branding was incidental or ancillary to manufacture was rejected, so no central excise licence or duty liability arose on that activity. Case-Laws Central Excise Tue, 15 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40802