1999 (2) TMI 119 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that adding flavors and repacking softy shake mix did not constitute manufacturing as there was no duty liability. The Tribunal dismissed the Revenue's appeal as the activity did not fall under Tariff Heading 22.02 and there was no Chapter Note during the relevant period stating that repacking amounted to manufacturing.