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of <h1>Supreme Court Clarifies Non-Manufacturing Activities Under Central Excise Law: Cutting, Assembling, Branding, and More Exempted</h1> In central excise law, the definition of 'manufacture' is complex and not fully detailed. Courts, including the Supreme Court, have ruled on what processes do not constitute manufacturing. These include cutting or slitting steel sheets, reducing the diameter of bars, melting scrap, converting cars to different fuel types, pulverizing granules, packing, mixing scents, adding toppings to ice cream, branding, assembling kits, fabricating tanks, sawing timber, obtaining transformer oil, upgrading computers, repairing, generating scrap, electroplating, placing components, assembling CKD/SKD packs, and the presence of exemption notifications. These activities are not considered manufacturing under central excise law.
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