https://www.taxtmi.com/caselaws?id=40812 Repacking from bulk to retail packs constitutes manufacture under Section 2(f)(iii) only when it relates to patent or proprietary medicines. Glucose was separately classified in the tariff under the heading "Food" and not as a drug or medicinal preparation, so it could not be treated as a patent or proprietary medicine merely because it was repacked in branded containers. The repacking therefore did not attract Tariff Item No. 14-E, and the classification as taxable manufacture for that item was ? Need English only. en-us Tue, 01 Jan 1980 00:00:00 +0530 Sat, 15 May 2010 10:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40812 Repacking from bulk to retail packs constitutes manufacture under Section 2(f)(iii) only when it relates to patent or proprietary medicines. Glucose was separately classified in the tariff under the heading "Food" and not as a drug or medicinal preparation, so it could not be treated as a patent or proprietary medicine merely because it was repacked in branded containers. The repacking therefore did not attract Tariff Item No. 14-E, and the classification as taxable manufacture for that item was ? Need English only. Case-Laws Central Excise Tue, 01 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40812