TaxTMI 
TaxTMI 
Deemed Manufacture – Mere activity of lebelling or re-lebelling is not amounting to manufacture
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....eemed Manufacture – Mere activity of lebelling or re-lebelling is not amounting to manufacture <br>News and Press Release<br>Dated:- 1-8-2007<br><BR>In Central Excise Tariff (Sections Notes and Chap....
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....ter Notes), there are more that 50 entries to declare certain process as amounting to manufacture (even though these processes are not termed as manufacture in real terms) For certain items, the proc....
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....ess of labeling / re-lebelling activity is deemed manufactured if such activity is performed with the activity of packing / re-packing of goods. In case a manufacture is not doing any activity regard....
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....ing packing or repacking of goods, the mere process of lebelling or relebelling can not be held as deemed manufacture for the purpose of excise duty. [See: COMMISSIONER OF C. EX., CHENNAI Versus INDIA....
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....N ADDITIVES LTD. - 2007 -TMI - 1394 - CESTAT, CHENNAI (excise section)] Also see: - Chapter Notes: - Central Excise Section Notes: - Central Excise List of processes amounting to manufacture - Ce....
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....ntral Excise (Chapter 5 of Central Excise Manual - an ebook)<BR> News - Press release - PIB....