2000 (1) TMI 242 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that branding and packing of chocolate-flavoured Complan are processes of manufacture. Goods cleared in unbranded condition are deemed semi-finished goods. Labelling, relabelling, and repacking amount to manufacture under Chapter 21. The process of branding and packing is incidental to the manufacturing process. The appeal by the Revenue was rejected.