Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment Clarifies 'Manufacture' Definition in Central Excise Act; Misprint in Publications Corrected for Compliance.</h1> Section 2(f) of the Central Excise Act, 1944, defining 'manufacture,' was amended by the Central Excise Tariff Act, 1985. Several publications erroneously included the word 'and' between sections 2(f)(i) and 2(f)(ii). However, the official version, as published in the Gazette, does not contain this word, nor has it been added by any amendment. The correct definition includes processes incidental to manufacturing, those specified in the tariff schedule, and activities like packing or labeling to make goods marketable. Field staff should be advised accordingly to ensure compliance and safeguard revenue.
TaxTMI 
TaxTMI 
