https://www.taxtmi.com/caselaws?id=775483 The CESTAT Bangalore upheld its earlier ruling that filling toner powder into used empty cartridges constitutes manufacture under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Consequently, the denial of concessional duty benefits, demand of customs duty, rejection of Cenvat credit, and penalty imposition based on the activity not amounting to manufacture were found unsustainable. The impugned order was set aside, and the appeal was allowed. en-us Tue, 15 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775483 The CESTAT Bangalore upheld its earlier ruling that filling toner powder into used empty cartridges constitutes manufacture under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Consequently, the denial of concessional duty benefits, demand of customs duty, rejection of Cenvat credit, and penalty imposition based on the activity not amounting to manufacture were found unsustainable. The impugned order was set aside, and the appeal was allowed. Case-Laws Customs Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775483