High Court Rules Labeling and Repacking in 100% EOU as "Manufacture" Under Foreign Trade Policy.

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....100% EOU - Process amounting to manufacture or not - labelling and repacking of the imported goods - inter-unit transfer - In the light of this Foreign Trade Policy and Circular, a wider meaning has to be given to the term “manufacture”. “Repacking and labeling” is construed to be “manufacture” in terms of the said Foreign Trade Policy which is applicable to the case on hand - HC....