https://www.taxtmi.com/caselaws?id=768775 The Tribunal ruled that packing and labeling tyre 'O' rings does not constitute 'manufacture' under the Central Excise Act, 1944. The 'O' rings were classified under Chapter 4016, not Chapter 87, as they have broader applicability beyond automobiles. The Tribunal found no distinct product emerged from packaging, thus exempting the appellants from central excise duty. en-us Thu, 27 Mar 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768775 The Tribunal ruled that packing and labeling tyre 'O' rings does not constitute 'manufacture' under the Central Excise Act, 1944. The 'O' rings were classified under Chapter 4016, not Chapter 87, as they have broader applicability beyond automobiles. The Tribunal found no distinct product emerged from packaging, thus exempting the appellants from central excise duty. Case-Laws Central Excise Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768775