2001 (7) TMI 230 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled that re-packing bulk detergent powder into smaller packs before 28-2-94 does not amount to manufacture. The Tribunal referred to previous cases and concluded that without specific provisions, re-packing is not manufacturing. The appeal was allowed, setting aside the order and granting relief to the appellants.