High Court Rules 'Handmade Biri' Packing with Machine Does Not Constitute 'Manufacture' u/s 2(f) of Excise Act.

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....Whether under the facts and circumstances of the case, labelling and packing of ‘handmade Biri’ in printed plastic wrappers with the aid of power–operated machine to bring into existence ‘retail pack’, having brand name, meant for ultimate consumer, comes within the purview of the definition of ‘manufacture’ as defined in Section 2(f) of the Central Excise Act, 1944. - Held No - HC....