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2009 (12) TMI 139 - HC - Central ExciseManufacturer- Whether the activity of packing imported Compact discs in a jewel box along with inlay card would amount to manufacture under Section 2(f) of the Central Excise Act, 1944? Held that- The Tribunal has rightly concluded that the activities carried out by the respondent does not amount to manufacture since the compact disc were complete and finished when imported by the assessee. They were imported in finished and completed form. In the above view of the matter, the question framed is answered against the revenue and in favour of the assessee.
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