High Court Rules Branding Footwear as "Metro" and "Mochi" Doesn't Qualify as Manufacturing u/s 2(f)(iii) Definition.

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....Manufacture - activity of taking out footwear in finished form from the boxes bearing M.R.P. and labelling the same with their brand names “Metro” and “Mochi” and of putting them into the same boxes - on plain reading of subclause( iii) of clause (f) of Section 2, the activity does not amount to manufacture within the meaning of clause (f) of Section 2. - HC....