1975 (12) TMI 164
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.... (Judgement / Order / Decisions)<br>Dated:- 30-12-1975<br>Order in Appeal No. 1459/CE/75 - -<br>Central Excise<br>Shri K.K. Kapoor ORDER I have considered the appeal and observe that the appella....
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....ver, since packing is not a process 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 ....
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