https://www.taxtmi.com/highlights?id=26246 Scope of the term Manufacture - deemed manufacture - the argument that putting a tag is not labelling or there is absence of container, etc., in our view, will defeat the purpose of definition given in Section 2(f)(iii). In view of the said position, we hold that even putting the tag on the unpacked parts will amount to manufacture and will be covered under Section 2(f)(iii) - AT en-us Fri, 04 Dec 2015 23:25:50 +0530 Fri, 04 Dec 2015 23:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26246 Scope of the term Manufacture - deemed manufacture - the argument that putting a tag is not labelling or there is absence of container, etc., in our view, will defeat the purpose of definition given in Section 2(f)(iii). In view of the said position, we hold that even putting the tag on the unpacked parts will amount to manufacture and will be covered under Section 2(f)(iii) - AT Highlights Central Excise Fri, 04 Dec 2015 23:25:50 +0530 https://www.taxtmi.com/highlights?id=26246