Excise tariff amendments broaden 'manufacture' to include labelling, repacking and branding, altering tariff entries and classification. The Finance Act, 2002 amends the First Schedule of the Central Excise Tariff Act to substitute tariff rate entries across numerous sub-headings, modifies procedural references for concessional removal and CENVAT-related conditions, and inserts notes clarifying that affixing a brand name, labelling or relabelling, repacking from bulk to retail packs or other treatments (including galvanization) shall amount to manufacture, with Chapter 36 reclassified to distinguish Bengal Lights from other matches.
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Provisions expressly mentioned in the judgment/order text.
Excise tariff amendments broaden "manufacture" to include labelling, repacking and branding, altering tariff entries and classification.
The Finance Act, 2002 amends the First Schedule of the Central Excise Tariff Act to substitute tariff rate entries across numerous sub-headings, modifies procedural references for concessional removal and CENVAT-related conditions, and inserts notes clarifying that affixing a brand name, labelling or relabelling, repacking from bulk to retail packs or other treatments (including galvanization) shall amount to manufacture, with Chapter 36 reclassified to distinguish Bengal Lights from other matches.
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