https://www.taxtmi.com/caselaws?id=89085 Packing compact discs in jewel boxes in an export processing zone was treated as an export-oriented activity undertaken under the prescribed permissions, and the interim view was that the CBEC circular had persuasive value in supporting a broader understanding of manufacture for export schemes. The order noted that the meaning of manufacture for export purposes was not confined strictly to Section 2(f) of the Central Excise Act. On that basis, the applicant showed a sufficient prima facie case at the stay stage, and waiver of pre-deposit was granted with recovery of the duty demand stayed pending appeal. en-us Wed, 10 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89085 Packing compact discs in jewel boxes in an export processing zone was treated as an export-oriented activity undertaken under the prescribed permissions, and the interim view was that the CBEC circular had persuasive value in supporting a broader understanding of manufacture for export schemes. The order noted that the meaning of manufacture for export purposes was not confined strictly to Section 2(f) of the Central Excise Act. On that basis, the applicant showed a sufficient prima facie case at the stay stage, and waiver of pre-deposit was granted with recovery of the duty demand stayed pending appeal. Case-Laws Customs Wed, 10 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89085