Definition of manufacture expanded to allow government notification of activities amounting to manufacture under excise law. Amendment expands the statutory definition of manufacture by inserting a new sub clause empowering the Central Government to specify, by notification in the Official Gazette, particular activities or processes that shall be treated as amounting to manufacture, thereby enabling executive identification of activities within the scope of excise taxation.
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Provisions expressly mentioned in the judgment/order text.
Definition of manufacture expanded to allow government notification of activities amounting to manufacture under excise law.
Amendment expands the statutory definition of manufacture by inserting a new sub clause empowering the Central Government to specify, by notification in the Official Gazette, particular activities or processes that shall be treated as amounting to manufacture, thereby enabling executive identification of activities within the scope of excise taxation.
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