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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>CESTAT Mumbai: Exporters' Benefits Extended for Cutting/Packing Activities</h1> The Appellate Tribunal CESTAT, Mumbai upheld the extension of benefits under Notification No. 49/94-C.E. to exporters for cutting and packing activities, ... ‘Manufacture’ - Cutting and packing - Words and Phrases - ‘Any other operation’ The Appellate Tribunal CESTAT, Mumbai upheld the order extending benefit of Notification No. 49/94-C.E. to exporters for cutting and packing activities, citing wide coverage of 'manufacture' under Rule 13 and previous Tribunal decisions. The appeal by Revenue was rejected.

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