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          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.

          <h1>Substitution of tariff schedule references redefines 'manufacture' to include specified incidental and ancillary processes.</h1> Every reference to the phrase First Schedule in the Central Excise Act, 1944 is replaced by Schedule to the Central Excise Tariff Act, 1985, the First Schedule is omitted, and Section 2(f) is substituted to define manufacture as including incidental or ancillary processes and those processes specified in Section or Chapter Notes as amounting to manufacture, with manufacturer construed to include persons employing hired labour and persons producing on their own account.

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