https://www.taxtmi.com/caselaws?id=48693 Packing of fertilisers was held not to be an incidental or ancillary process of manufacture on these facts, because the goods were complete in loose form and there was no trade evidence that packing entered into their character. A statutory packing requirement for sale under the Fertiliser Control Order was treated as regulatory only and did not alter the excise concept of manufacture. The later valuation provision in Section 4(4)(d)(i) was not applied to the period in dispute. The disputed fertilisers were therefore not rendered excisable merely by the need to pack them, and refund entitlement was affirmed. en-us Thu, 26 Feb 1987 00:00:00 +0530 Mon, 06 Nov 2023 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48693 Packing of fertilisers was held not to be an incidental or ancillary process of manufacture on these facts, because the goods were complete in loose form and there was no trade evidence that packing entered into their character. A statutory packing requirement for sale under the Fertiliser Control Order was treated as regulatory only and did not alter the excise concept of manufacture. The later valuation provision in Section 4(4)(d)(i) was not applied to the period in dispute. The disputed fertilisers were therefore not rendered excisable merely by the need to pack them, and refund entitlement was affirmed. Case-Laws Central Excise Thu, 26 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48693