Does repacking of eva copolymer amount to manufacture?

If packibg is a necessary or ancillary process required to make the product capable of sale than it will be considered as manufacturing. If its not the necessary process but such process is included in section or chapter notes in the first or third schedule than it is a deemed manufacturer . if both tge abive condition are not satisfied than no excise duty as no manufacter since no new products with distinct identity has emerged. Regards