Exemption scope expanded to include packaging materials and packaging activities alongside spares in central excise notification. The notification amendment substitutes 'spares and packaging materials' for 'and spares' in the opening paragraph and replaces every occurrence of 'manufacture of' with 'manufacture and packaging of', thereby extending the exemption to include packaging materials and packaging activities alongside spares within the notification's coverage.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope expanded to include packaging materials and packaging activities alongside spares in central excise notification.
The notification amendment substitutes "spares and packaging materials" for "and spares" in the opening paragraph and replaces every occurrence of "manufacture of" with "manufacture and packaging of", thereby extending the exemption to include packaging materials and packaging activities alongside spares within the notification's coverage.
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