Repackaging Soda Ash into Retail Sizes is "Manufacture" u/s 2(f) of Central Excise Act, 1944; Excise Duty Applies.

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....The process of transferring/converting the bulk packs of soda ash in bags of 75/50 kg into smaller/retail packs of 500 gms/1 kg and affixing with the brand name of M/s. Tata Chemicals would result into “manufacture” within the meaning of Section 2(f) of Central Excise Act, 1944 and leviable to duty - AT....