https://www.taxtmi.com/caselaws?id=50084 The Tribunal allowed the appeal, setting aside the order confirming repacking as manufacture and labeling as a treatment rendering goods marketable. The activities undertaken by the appellant were deemed not to amount to manufacture under chapter 33 of the tariff, as they did not enhance marketability and did not involve significant value addition. en-us Thu, 05 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 16:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50084 The Tribunal allowed the appeal, setting aside the order confirming repacking as manufacture and labeling as a treatment rendering goods marketable. The activities undertaken by the appellant were deemed not to amount to manufacture under chapter 33 of the tariff, as they did not enhance marketability and did not involve significant value addition. Case-Laws Central Excise Thu, 05 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50084