https://www.taxtmi.com/caselaws?id=50495 Mere repacking of bulk Biozyme into smaller retail packs did not amount to manufacture under Section 2(f) of the Central Excise Act because no new commodity with a different character, use or commercial identity emerged, and Chapter 31 contained no deeming provision treating such repacking as manufacture. The liquid Dhanzyme was therefore treated as a bio-fertilizer under Chapter 31, not as a plant growth regulator under Chapter 38. The granular form, produced by spraying the liquid product on bentonite clay granules, was also held to be a bio-fertilizer: although the process amounted to manufacture, the product's essential character remained nutritional support for plant growth, and traces of hormones did not convert it into a chemically defined regulatory compound. en-us Thu, 31 May 2001 00:00:00 +0530 Mon, 22 Dec 2025 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50495 Mere repacking of bulk Biozyme into smaller retail packs did not amount to manufacture under Section 2(f) of the Central Excise Act because no new commodity with a different character, use or commercial identity emerged, and Chapter 31 contained no deeming provision treating such repacking as manufacture. The liquid Dhanzyme was therefore treated as a bio-fertilizer under Chapter 31, not as a plant growth regulator under Chapter 38. The granular form, produced by spraying the liquid product on bentonite clay granules, was also held to be a bio-fertilizer: although the process amounted to manufacture, the product's essential character remained nutritional support for plant growth, and traces of hormones did not convert it into a chemically defined regulatory compound. Case-Laws Central Excise Thu, 31 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50495