https://www.taxtmi.com/caselaws?id=797978 Threshing, cleaning, sieving and sizing dried broken raw tobacco leaves, followed by bulk packing, do not constitute manufacture because the processes neither produce a commodity with a distinct name, character or use nor alter the tobacco's essential identity. Deemed manufacture for tobacco covers labelling, relabelling, repacking from bulk to retail packs, or treatment that renders tobacco marketable to consumers. As the tobacco was already marketable, received no chemical treatment, flavouring, blending, branding or retail packing, and was packed only bulk-to-bulk, the activities do not fall within deemed manufacture. Central Excise duty is therefore not payable merely for these operations. en-us Mon, 24 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797978 Threshing, cleaning, sieving and sizing dried broken raw tobacco leaves, followed by bulk packing, do not constitute manufacture because the processes neither produce a commodity with a distinct name, character or use nor alter the tobacco's essential identity. Deemed manufacture for tobacco covers labelling, relabelling, repacking from bulk to retail packs, or treatment that renders tobacco marketable to consumers. As the tobacco was already marketable, received no chemical treatment, flavouring, blending, branding or retail packing, and was packed only bulk-to-bulk, the activities do not fall within deemed manufacture. Central Excise duty is therefore not payable merely for these operations. Case-Laws Central Excise Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797978