Packing & Labeling of O‑Rings Not Manufacturing—No Excise Duty Payable

Schrader Duncan Limited Vs Commissioner of Central Excise (CESTAT Mumbai)

The core issue was whether the packing and labeling of ‘O’ rings constituted a manufacturing activity that would attract excise duty. The tribunal ruled that it did not, aligning with the original authority’s view that the ‘O’ rings are classified under Chapter 4016 and that no excise duty was payable. The tribunal’s decision was based on the following grounds: The tribunal agreed with the original authority’s classification of the product ‘O’ rings under

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