Definition of manufacture clarified; omission of conjunctive corrected and scope including self-employed producers affirmed for excise law Clarification confirms the correct statutory definition of manufacture under section 2(f) as comprising (i) processes incidental or ancillary to completion of a manufactured product, (ii) processes specified in the First Schedule Section or Chapter Notes as amounting to manufacture, and (iii) for Third Schedule goods, packing, repacking, labelling or re-labelling and related treatments to render goods marketable; and that the term includes both employers of hired labour and persons producing on their own account, with field staff to be advised to safeguard revenue.
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Definition of manufacture clarified; omission of conjunctive corrected and scope including self-employed producers affirmed for excise law
Clarification confirms the correct statutory definition of manufacture under section 2(f) as comprising (i) processes incidental or ancillary to completion of a manufactured product, (ii) processes specified in the First Schedule Section or Chapter Notes as amounting to manufacture, and (iii) for Third Schedule goods, packing, repacking, labelling or re-labelling and related treatments to render goods marketable; and that the term includes both employers of hired labour and persons producing on their own account, with field staff to be advised to safeguard revenue.
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