Definition of Manufacture - Clarification with regard to section 2(f) of the Central Excise Act, 1944 - reg.

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....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) and before section 2(f) (ii). Similarly, a number of publicati....

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.... 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 containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to re....