Manufacture definition expanded to include CNG compression, branding treatments and vehicle body fitting, altering tariff classification. Amendments to the First Schedule to the Central Excise Tariff Act redefine product classifications and broaden the statutory meaning of manufacture: compression of natural gas to market CNG, affixing brand names or repacking to render products marketable, and building or fitting bodies on vehicle chassis all amount to manufacture; specific definitions for 'Pan masala', 'Pan masala containing tobacco' and 'denim' are inserted; numerous sub heading entries and tariff rates are substituted to reflect the revised classifications.
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Provisions expressly mentioned in the judgment/order text.
Manufacture definition expanded to include CNG compression, branding treatments and vehicle body fitting, altering tariff classification.
Amendments to the First Schedule to the Central Excise Tariff Act redefine product classifications and broaden the statutory meaning of manufacture: compression of natural gas to market CNG, affixing brand names or repacking to render products marketable, and building or fitting bodies on vehicle chassis all amount to manufacture; specific definitions for "Pan masala", "Pan masala containing tobacco" and "denim" are inserted; numerous sub heading entries and tariff rates are substituted to reflect the revised classifications.
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