Process which do not amount to manufacture

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....s of facts, circumstances and nature of process the honorable Supreme Court and other courts including tribunal has decided various issues related to what constitute manufacture. Here we discuss the process which was held by the various courts as not amount to manufacture. Indeed, it is beyond the scope of this chapter to cover all the decisions, therefore we are enumerating certain important pro....

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....packing activity is not a manufacturing activity. 7 Mixing of scent / flavors or other articles is not a manufacturing activity. However mixing of some ingredients may constitute manufacture if new identifiable commodity emerges. 8 Addition of toppings such as nuts, sauce, cream, fruit milk, sugar syrup etc. to the Ice-cream as Sunday cakes / Gloss in a restaurant is not a manufacturing activit....