Aerosol Packing on Job Work Not Manufacturing Under Excise Act's Section 2(f)(ii), Chapter 34 & 38 Notes Clarify.

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....Process amounting to manufacture or not - activity of aerosol packing of products on job work basis - the process undertaken by the job worker would not amount to manufacture in terms of section 2(f)(ii) of the Excise Act read with note 6 of Chapter 34 or note 10 of Chapter 38 of the Central Excise Tariff. - AT....