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2015 (3) TMI 733 - HC - Central ExciseExcisability of the respondent's product “custom pack” - Whether in the facts and circumstances of the case, the process carried out by the assessee will amount to manufacture or not - Held that:- The appellant has placed reliance on the decision of the Apex Court in the case of FEDDERS LLLOYD CORPORATION LTD. VS. COMMISIONER OF CENTRAL EXCISE, MUMBAI reported in [2007 (12) TMI 8 - SUPREME COURT OF INDIA] wherein the definition of the word `manufacture' as laid down in Section 2(f) of the Central Excise Act has been considered and the law laid down by the Apex Court is clear that process will result in alteration or change in the fact leading to production of a commercially new article as a manufacture. In the instant case, the Tribunal has recorded its finding of fact that the product is only `pack' and no new product is manufactured by the respondent assessee and therefore no excise duty could be levied. Therefore, the decision of the Apex Court is no help to the appellant as only packaging of product is being done of the goods which are manufactured by the assessee. - No merit in appeal - Decided against Revenue.
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