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of <h1>Unpacking Key Definitions in Section 2 of Central Excise Act: 'Manufacture' Includes Incidental Processes</h1> Section 2 of the Central Excise Act, 1944 provides definitions for key terms used throughout the Act. It defines 'adjudicating authority,' 'Appellate Tribunal,' 'broker,' 'Central Excise Officer,' 'curing,' 'excisable goods,' 'factory,' 'Fund,' 'manufacture,' 'sale,' and 'wholesale dealer.' The definition of 'manufacture' includes processes incidental to completing manufactured products, specified processes in the Fourth Schedule, and packaging/labeling activities that make goods marketable to consumers. The Act was largely repealed by the Central Goods and Services Tax Act, 2017, except for goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution.
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