No excise under ‘deemed’ manufacture on ‘baby diapers’ or ‘sanitary napkins’

Y & Associates Vs Commissioner of Central Excise (CESTAT Mumbai) It is apparent from the schema of ‘deemed’ manufacture that emergence of goods of another description from any process to which the enumerated goods are subjected to would take it outside the scope of ‘deemed’ and requiring conformity with the general comprehension of ‘manufacture’ or be ‘incidental or ancillary to the completion of a manufactured product’ in section 2(f) of Central Excise Act, 1944. It is not the case of Revenue that the impugned goods, before or after repacking, are not ‘baby diapers’ or...