Export Rebate Claim: Testing and Repacking Are Processing, Not Manufacturing, u/s 2(f) of Central Excise Act. Refund Granted.

Export Rebate Claim: Testing and Repacking Are Processing, Not Manufacturing, u/s 2(f) of Central Excise Act. Refund Granted. https://www.taxtmi.com/highlights?id=21064 Export Rebate claim - Rule 18 - The process of processing of the goods may not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. The process of testing/re-packing etc. definitely amounts to processing of the goods. - refund allowed - CGOVT en-us Wed, 17 Dec 2014 21:01:23 +0530 Wed, 17 Dec 2014 21:01:23 +0530 TaxTMI RSS Generator Export Rebate Claim: Testing and Repacking Are Processing, Not Manufacturing, u/s 2(f) of Central Excise Act. Refund Granted. https://www.taxtmi.com/highlights?id=21064 Export Rebate claim - Rule 18 - The process of processing of the goods may not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. The process of testing/re-packing etc. definitely amounts to processing of the goods. - refund allowed - CGOVT Highlights Central Excise Wed, 17 Dec 2014 21:01:23 +0530 https://www.taxtmi.com/highlights?id=21064