https://www.taxtmi.com/caselaws?id=54805 Processes in a free trade zone involving testing, filling, re-packing, labelling, cellophaning, assembling and cartonisation were treated as manufacture because they produced a commercially marketable product for the zone-based scheme, so exemption for DTA clearances could not be denied on a no-manufacture argument. The proposed duty demand was not sustainable under the Central Excise Act once manufacture was accepted, and it could not be reshaped into a Customs demand because the notice did not properly frame customs liability and the valuation basis was not legally supportable. Penalty and interest tied to the same demand were also set aside. en-us Tue, 20 Sep 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54805 Processes in a free trade zone involving testing, filling, re-packing, labelling, cellophaning, assembling and cartonisation were treated as manufacture because they produced a commercially marketable product for the zone-based scheme, so exemption for DTA clearances could not be denied on a no-manufacture argument. The proposed duty demand was not sustainable under the Central Excise Act once manufacture was accepted, and it could not be reshaped into a Customs demand because the notice did not properly frame customs liability and the valuation basis was not legally supportable. Penalty and interest tied to the same demand were also set aside. Case-Laws Central Excise Tue, 20 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54805