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2016 (10) TMI 1168 - CESTAT CHENNAILevy of duty - packing of biris in aluminum foils with the aid of power - manufacture or not? - Held that: - The SCN has not brought the reason why such activity shall first amount to manufacture and then thereafter dutiable - The packing was not from bulk pack into retail pack in the present case. There was no adoption of any treatment made to render the goods marketable. Accordingly, activity of packing biris in aluminum foil shall not amount to manufacture which is only a post-manufacturing activity and shall not make it liable to higher rate of duty - appeal allowed.
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