Definition of Manufacture - Clarification with regard to section 2(f) of the Central Excise Act, 1944 - reg.
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....entral Excise Act, 1944 - reg. Section 2(f) of the Central Excise Act, 1944 which provides the definition of "manufacture" was substituted vide sec 4(b) of Central Excise Tariff Act, 1985 (5 of 1986). 02. A number of departmental and private publications of Central Excise Act, 1944, published from time to time after 1986, contain(ed) an extra word 'and' at the end of section 2(f) (i) an....
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....factured product; (ii) Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act, 1985(5of 1986) as amounting to manufacture; or (iii) Which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labeling or re-labelling of containe....
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