Packaging Twin Blade Cartridges with Shaving Gel Not Manufacturing for Excise Duty Purposes, Court Rules.

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....Demand of excise duty - manufacture - assembly of two or more products - The activity of the appellant in packing the twin blade cartridge as also Gillette shaving gel tube in a combination pack and selling it at a discounted MRP of Rs. 85/- does not amount to manufacture. - AT....