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Clarification regarding labelling and repacking etc. amounting to manufacture.

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....ing and repacking etc. amounting to manufacture. I am directed to refer to the Chapter notes introduced in this year's budget enlarging the scope of the term "manufacture" in respect of products falling under chapters 28, 29, 34, 35, or 38 of the central excise tariff. 1. In this context, clarification have been sought regarding the scope of the expression "relabelling of containers and....

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