https://www.taxtmi.com/caselaws?id=768775 Packing tyre O-rings in containers and affixing product codes and part numbers did not amount to manufacture under the Central Excise Act because the activity did not bring into existence a distinct and identifiable new product. The O-rings were classified as rubber rings under Chapter Tariff Item 4016 93 20, and the record showed they were not confined to automobile use or treated as goods of Chapter 87 for Third Schedule purposes. Mere packing and labelling was insufficient to attract central excise duty, and the contrary view was not sustained. en-us Thu, 27 Mar 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768775 Packing tyre O-rings in containers and affixing product codes and part numbers did not amount to manufacture under the Central Excise Act because the activity did not bring into existence a distinct and identifiable new product. The O-rings were classified as rubber rings under Chapter Tariff Item 4016 93 20, and the record showed they were not confined to automobile use or treated as goods of Chapter 87 for Third Schedule purposes. Mere packing and labelling was insufficient to attract central excise duty, and the contrary view was not sustained. Case-Laws Central Excise Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768775