https://www.taxtmi.com/caselaws?id=752014 The SC held that relabelling of containers constitutes manufacture under Note 3 to Chapter 18 of the Central Excise Tariff Act. The appellant's Taloja unit relabelled goods from its Jammu unit on both sides of packs before market introduction or export. The court clarified that the 2008 amendment replaced "and" with "or" between labelling/relabelling and repacking, making either activity sufficient for manufacture. Since relabelling alone now qualifies as manufacture under Section 2(f)(ii) of the Central Excise Act, the appellant's activity fell within the statutory definition. The appeal was dismissed. en-us Tue, 30 Apr 2024 00:00:00 +0530 Tue, 09 Jul 2024 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752014 The SC held that relabelling of containers constitutes manufacture under Note 3 to Chapter 18 of the Central Excise Tariff Act. The appellant's Taloja unit relabelled goods from its Jammu unit on both sides of packs before market introduction or export. The court clarified that the 2008 amendment replaced "and" with "or" between labelling/relabelling and repacking, making either activity sufficient for manufacture. Since relabelling alone now qualifies as manufacture under Section 2(f)(ii) of the Central Excise Act, the appellant's activity fell within the statutory definition. The appeal was dismissed. Case-Laws Central Excise Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752014