https://www.taxtmi.com/caselaws?id=40815 Packing matches in boxes with painted striking sides was treated as incidental or ancillary to completion of manufacture under section 2(f) of the Central Excise Act, because the tariff scheme and rules showed packing in such boxes formed part of the product's completion for use. At the same time, the prosecution failed to prove the alleged excise offences beyond reasonable doubt: the evidence left room for the defence version that the goods were duty-paid and only being repacked after being drenched, and gaps in inquiry and non-examination of a material witness created unresolved doubt. The acquittal was therefore affirmed and the department's appeal failed. en-us Fri, 02 May 1980 00:00:00 +0530 Sat, 15 May 2010 10:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40815 Packing matches in boxes with painted striking sides was treated as incidental or ancillary to completion of manufacture under section 2(f) of the Central Excise Act, because the tariff scheme and rules showed packing in such boxes formed part of the product's completion for use. At the same time, the prosecution failed to prove the alleged excise offences beyond reasonable doubt: the evidence left room for the defence version that the goods were duty-paid and only being repacked after being drenched, and gaps in inquiry and non-examination of a material witness created unresolved doubt. The acquittal was therefore affirmed and the department's appeal failed. Case-Laws Central Excise Fri, 02 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40815