Manufacture definition broadened: repacking, labelling and coating now treated as manufacture, altering excise classification. The Schedule deems labelling, relabelling, repacking from bulk to retail packs or other treatments rendering products marketable to the consumer as manufacture for specified headings in Chapters 11, 15 and for coating processes in Chapter 73; and substitutes revised duty entries-percentages or specified monetary rates-for numerous subheadings across Chapters 15, 24, 25, 36, 59 and 87 in the First Schedule to the Central Excise Tariff Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture definition broadened: repacking, labelling and coating now treated as manufacture, altering excise classification.
The Schedule deems labelling, relabelling, repacking from bulk to retail packs or other treatments rendering products marketable to the consumer as manufacture for specified headings in Chapters 11, 15 and for coating processes in Chapter 73; and substitutes revised duty entries-percentages or specified monetary rates-for numerous subheadings across Chapters 15, 24, 25, 36, 59 and 87 in the First Schedule to the Central Excise Tariff Act.
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