https://www.taxtmi.com/caselaws?id=53011 Repacking duty-paid goods from bulk packs into smaller packs, with relabelling, did not by itself amount to manufacture under Central Excise law because mere repacking of marketable goods does not create a distinct marketable product within the statutory definition. The tariff notes and prior tribunal view supported the principle that conversion from bulk to retail packs is not automatically manufacture. On the facts, the process was not manufacture, so the duty demand, penalty and interest could not survive. en-us Fri, 13 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53011 Repacking duty-paid goods from bulk packs into smaller packs, with relabelling, did not by itself amount to manufacture under Central Excise law because mere repacking of marketable goods does not create a distinct marketable product within the statutory definition. The tariff notes and prior tribunal view supported the principle that conversion from bulk to retail packs is not automatically manufacture. On the facts, the process was not manufacture, so the duty demand, penalty and interest could not survive. Case-Laws Central Excise Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53011