Deemed Manufacture (Process which amounts to manufacture)

Deemed manufacture: labelling, repacking and simple conversion processes qualify as manufacture under central excise law.

Deemed manufacture encompasses processes that render goods marketable or complete their essential character: principally labelling, relabelling, repacking from bulk to retail packs, conversion of unfinished articles into finished articles, and specific commodity treatments (for example, drawing/redrawing of wire, cutting or polishing stone into slabs, refining edible oils, compression of natural gas for marketing, conversion of powders into tablets). Affixing brand names and other treatments required to market products are expressly treated as manufacture, and packing/repacking and labelling of goods in the Third Schedule under MRP provisions are included.