https://www.taxtmi.com/circulars?id=7533 Clarification confirms the correct statutory definition of manufacture under section 2(f) as comprising (i) processes incidental or ancillary to completion of a manufactured product, (ii) processes specified in the First Schedule Section or Chapter Notes as amounting to manufacture, and (iii) for Third Schedule goods, packing, repacking, labelling or re-labelling and related treatments to render goods marketable; and that the term includes both employers of hired labour and persons producing on their own account, with field staff to be advised to safeguard revenue. en-us Mon, 19 Jun 2006 00:00:00 +0530 Tue, 15 Sep 2009 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7533 Clarification confirms the correct statutory definition of manufacture under section 2(f) as comprising (i) processes incidental or ancillary to completion of a manufactured product, (ii) processes specified in the First Schedule Section or Chapter Notes as amounting to manufacture, and (iii) for Third Schedule goods, packing, repacking, labelling or re-labelling and related treatments to render goods marketable; and that the term includes both employers of hired labour and persons producing on their own account, with field staff to be advised to safeguard revenue. Circulars Central Excise Mon, 19 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7533