1999 (11) TMI 74 - SCH - Central Excise

MANUFACTURE JOB-WORKER PRINTING NAME ON FILM TO BE UTILISED FOR PACKAGING IS NOT MANUFACTURE.

Summary

Summary: The Supreme Court of India dismissed a civil appeal regarding whether printing a name on a film for packaging constitutes an act of manufacture, citing a previous judgment that printing on a bottle is not considered a manufacturing process. No costs were awarded.