Manufacture

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....to manufacture or production of goods Para 4.6 - The phrase 'processes amounting to manufacture or production of goods' has been defined in section 65B of the Act * as a process on which duties of excise are leviable under section 3 of the Central Excise Act, 1944 or * any process amounting to manufacture of alcoholic liquors for human consumption, opium, Indian hemp and other narcoti....