Manufacture by labelling or repacking recognised as manufacture, affecting excise exemption scope under amended notifications. The amendments insert provisos clarifying that for goods under heading No. 17.02, labelling or relabelling, repacking from bulk to retail packs, or any treatment to render the product marketable shall amount to manufacture; and that for goods under Chapter 73, galvanization shall amount to manufacture, thereby modifying the exemption scope in the cited notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture by labelling or repacking recognised as manufacture, affecting excise exemption scope under amended notifications.
The amendments insert provisos clarifying that for goods under heading No. 17.02, labelling or relabelling, repacking from bulk to retail packs, or any treatment to render the product marketable shall amount to manufacture; and that for goods under Chapter 73, galvanization shall amount to manufacture, thereby modifying the exemption scope in the cited notifications.
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