https://www.taxtmi.com/article/detailed?id=5533 Clause (40) of section 65B defines 'process amounting to manufacture or production of goods' to cover processes on which excise duty is leviable under section 3 or under State Acts for specified narcotics and alcoholic liquors; inclusion of the Medicinal and Toilet Preparations Act brings manufacture of medicines and similar products within this exclusion. Contract manufacturing or job work is covered when excise duty is leviable on the process; if excise is properly leviable the process falls in the negative list even where specific excise exemptions exist. en-us Fri, 21 Mar 2014 14:31:04 +0530 Fri, 21 Mar 2014 14:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5533 Clause (40) of section 65B defines 'process amounting to manufacture or production of goods' to cover processes on which excise duty is leviable under section 3 or under State Acts for specified narcotics and alcoholic liquors; inclusion of the Medicinal and Toilet Preparations Act brings manufacture of medicines and similar products within this exclusion. Contract manufacturing or job work is covered when excise duty is leviable on the process; if excise is properly leviable the process falls in the negative list even where specific excise exemptions exist. Articles Service Tax Fri, 21 Mar 2014 14:31:04 +0530 https://www.taxtmi.com/article/detailed?id=5533