Repacking and labeling activities, including MRP and "HONDA" stickers, deemed manufacturing under Central Excise Act, Section 2(f)(iii).

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....Whether repacking, inspection, labeling, affixation of MRP without price revision, affixation of “marketed by” label, affixing “HONDA” tape/sticker would be activities that could be brought within the ambit of manufacture as defined under section 2(f)(iii) of Central Excise Act, 1944? - Held Yes....