Activity amounting to manufacture or not - appellant inserts 100gm toothpaste tube and one toothbrush in...

Activity amounting to manufacture or not - appellant inserts 100gm toothpaste tube and one toothbrush in the blank slots - The appellants are merely completing the process of combi pack manufactured by the principal manufacturer i.e., M/s CPIL - the process undertaken by the appellants takes care of the manner in which the said product is marketed and in no case makes the goods marketable. Therefore, the process undertaken by the appellant does not amount to manufacture. - AT .....

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