Court Rules Branding, Polishing, and Packing of Locks as Manufacturing under Central Excise Laws, Impacting Tax Obligations.
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....Process amounting to manufacture or not? - Locks - activity of branding, polishing, affixation of MRP, packing etcetera - Assessee in the case in hand is a manufacturer of lock and not that it is engaged in only furnishing and branding.....
TaxTMI