1996 (12) TMI 72

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..... e duty under the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). 2. The petitioner is manufacturer of Vanaspati which is a vegetable product classified under Item No. 13 of the Act. The Vanaspati is packed either in tins or polypacks. The cost of the tins and the packing charges are included in the cost of the product. Therefore, the authorities under the Act demanded th .....

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..... cise duty is also covered by the decision of the Supreme Court in Union of India and others v. Bombay Tyre International Ltd. and etc. - 1983 (14) E.L.T. 1896 (S.C.) = AIR 1984 SC 420. It has been held therein that the expression 'manufacturer' is related to the taxable event and refers to a process which enters into the character of the article while 'packing' has been defined by Section 4(4)(d)( .....

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