Court to Decide if Packing, Labeling Auto Parts is Manufacturing for Excise Duty; Demand Beyond Limit Dismissed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Whether the activity undertaken by the appellant of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture and consequently they are liable to pay duty - demand beyond normal period of limitation dropped - AT....