M/S Nestle India Ltd vs Commnr. Of Central Excise, Chandigarh

The Supreme Court addressed whether the process of creating an 'intermixture of vitamins' by the appellant constitutes 'manufacture' under Section 2(f) of the Central Excise Act, 1944, and Note 11 to Chapter 29 of the Central Excise Tariff. The Court held that the mixing of vitamins does amount to manufacture as it involves a process that alters the original properties of the ingredients, thus making the product marketable. Consequently, the appellant was liable to pay excise duty on the intermixture of vitamins produced for use in infant foods.