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1975 (12) TMI 164

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....br>Dated:- 30-12-1975<br>Order in Appeal No. 1459/CE/75 - -<br>Central Excise<br>-<br>Shri K.K. Kapoor ORDER I have considered the appeal and observe that the appellants have a wholesale cash market....

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....ess of 'manufacture' within the meaning of Section 2(f) of the Central Excises and Salt Act, in the case of goods manufactured by the appellants, packing charges would be deducted from the wholesale c....

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