2016 (1) TMI 297 - SCH - Central Excise

Excisability of the product custom pack - Whether the process carried out by the assessee will amount to manufacture or not? - Apex Court dismissed the revenue appeal against the decision of HC order 2015 (3) TMI 733 - GUJARAT HIGH COURT wherein HC upheld the order of tribunal as 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. - - Decided against the revenue.