2000 (12) TMI 365 - AT - Central Excise

Summary

The case involved M/s. Mahindra and Engineering Products Ltd. importing cyanoacrylic adhesive for repacking by M/s. Pack Trade into metal tubes labeled 'Mr. Fixit'. The question was whether this process constituted manufacture. The tribunal held that since no new product emerged, it did not amount to manufacture. The use of nitrogen was to maintain the adhesive's original form. The appeal was dismissed.