TaxTMI 
TaxTMI 
Deemed Manufacture (Process which amounts to manufacture)
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....of an article which is in- complete or unfinished but having the essential character of the complete or finished article (including 'blank', that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into a finished article or a part), into complete or finished article shall amount to 'manufacture'. Deemed Manufacture under Chapter Notes Sr. No. Chapter No. Description 5. 4 6. In relation to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 6. 11 In relation to the products of sub-heading 1108 11or 1108 12 or 1108 13 or 1108 14 or 1108 19, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 7. 15 5 In relation to the products of heading 1507 or 1508 or 1509 or 1510 or 1511or 1512 or 1513 or 1514 or 1515 or....
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....ure". 16. 22 5. In relation to waters, including natural or artificial mineral waters of heading 2201 and waters, including mineral waters of heading 2202 processes, such as filteration, purification of any other process or any one or more of these processes, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 17. 24 3.In relation to products of heading 2401or 2402 or 2403, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 18. 25 6. In relation to products of headings 2515 and 2516, the process of cutting or sawing or sizing or polishing or any other process, for convertig of stone blocks into slabs or tiles, shall amount to "manufacture". 19. 27 4. In relation to lubricating oils and lubricating preprations of heading 2710, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the produc....
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.... 27. 34 6. In relation to products of this Chapter, labelling or relabelling of containersand repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 28. 35 3. In relation to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 29. 37 3. In relation to product falling under headings 3701, 3702 and 3703, the process of cutting, slitting, perforation or any one or more of these processes shall amount to 'manufacture'. 30. 38 8. In relation to products of heading 3808, addition of chemicals and other ingredients like inert carriers or solvents, surface active dispersing and stabilising agents, emulsifires, wetting and dispersing agents, deodorant, masking agent, attractants and feeding stimulants to pesticidal chemicals in concentrated form, labelling or relabelling of containers intended for consumers or repacking from bulk pack to retail packs or the adoption of any other treat- ment to re....
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....roofing, tentering, heat-setting, crease-resistant processing, any other like processing and any combination of such processes shall amount to 'manufacture'. 40. 55 2.In relation to products falling under heading 5508 or 5509 or 5510, or 5511 dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling, air mingling, air texturing, any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such product shall amount to 'manufacture'. 41. 55 4.In relation to goods falling under heading 5512 or 5513 or 5514 or 5515, or 5516 bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing, any other like processing and any combination of such processes shall amount to 'manufacture'. 42. 58 8. In relation to fabrics falling under this Chapter, bleaching, mercerizing, dyeing, printing, waterproofing, shrink-proofing, tentering, heat-setting, crease resistant, organdie processing, any other process or any one or more of these processes shall amount to 'manu- facture'. 43. 60 4. In relation to fabrics falling under this Chapter, ble....