https://www.taxtmi.com/highlights?id=31086 Whether under the facts and circumstances of the case, labelling and packing of ‘handmade Biri’ in printed plastic wrappers with the aid of power–operated machine to bring into existence ‘retail pack’, having brand name, meant for ultimate consumer, comes within the purview of the definition of ‘manufacture’ as defined in Section 2(f) of the Central Excise Act, 1944. - Held No - HC en-us Tue, 06 Sep 2016 15:54:44 +0530 Tue, 06 Sep 2016 15:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31086 Whether under the facts and circumstances of the case, labelling and packing of ‘handmade Biri’ in printed plastic wrappers with the aid of power–operated machine to bring into existence ‘retail pack’, having brand name, meant for ultimate consumer, comes within the purview of the definition of ‘manufacture’ as defined in Section 2(f) of the Central Excise Act, 1944. - Held No - HC Highlights Central Excise Tue, 06 Sep 2016 15:54:44 +0530 https://www.taxtmi.com/highlights?id=31086