Deemed Manufacture (Process which amounts to manufacture) - Central Excise Practice Manual (OLD) - Central Excise

Deemed Manufacture Deemed Manufacture under Section Notes Sr. No. Section No. Description 1. XV 9. In relation to the products of this Section, the process of obtaining goods and materials by breaking up of ships, boats and other floating structures shall amount to 'manufacture'. 2. XV 10.In relation to the products of this Section, the process of drawing or redrawing a rod, wire or any other similar article, into wire shall amount to 'manufacture'. 3. XVI 6. In respect of goods covered by this Section, conversion of an article which is in- complete or unfinished but having the essential character of the complete or finished article (including 'blank', that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into a finished article or a part), into complete or finished article shall amount to 'manufacture'. 4. XVII 6.In respect of goods covered by this Section, conversion of an article which is in- complete or unfinished but having the essential character of the complete or finished article (including 'blank', that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into a finished article or a part), into complete or finished article shall amount to 'manufacture'. Deemed Manufacture under Chapter Notes Sr. No. Chapter No. Description 5. 4 6. In relation to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 6. 11 In relation to the products of sub-heading 1108 11or 1108 12 or 1108 13 or 1108 14 or 1108 19, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 7. 15 5 In relation to the products of heading 1507 or 1508 or 1509 or 1510 or 1511or 1512 or 1513 or 1514 or 1515 or 1518; or sub-heading 1516 20 or 1517 90; or tariff item 1517 10 10 or 1517 10 21 or 1517 10 29, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 8. 15 6 In relation to refined edible vegetable oils falling under headings 1507 to 1515, the process of refining, that is to say, any one or more of the processes, namely, treatment of crude oil with an alkali, bleaching and deodorisation, shall amount to 'manufacture'."; 9. 16 3. In relation to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 10. 17 3. In relation to products of heading 1702, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 11. 18 3. In relation to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 12. 19 5. In relation to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 13. 20 7. In relation to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 14. 21 4. In relation to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 15. 21 6. In relation to product of tariff item 2106 90 30, the process of adding or mixing cardamom , copra, menthol, spices, sweetening agents or any such ingredients other than lime, katha (catechu) or tobacco to betel nut, in any form, shall amount to "manufacture". 16. 22 5. In relation to waters, including natural or artificial mineral waters of heading 2201 and waters, including mineral waters of heading 2202 processes, such as filteration, purification of any other process or any one or more of these processes, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 17. 24 3.In relation to products of heading 2401or 2402 or 2403, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 18. 25 6. In relation to products of headings 2515 and 2516, the process of cutting or sawing or sizing or polishing or any other process, for convertig of stone blocks into slabs or tiles, shall amount to "manufacture". 19. 27 4. In relation to lubricating oils and lubricating preprations of heading 2710, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 20. 27 5. In relation to natural gas falling under heading 2711, the process of compression of natural gas (even if it does not involve liquefaction), for the purpose of marketing it as Compressed Natural Gas (CNG), for use as a fuel or for any other purpose, shall amount to 'manufacture'. 21. 28 9. In relation to products of this Chapter, labelling or relabelling of containersand repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 22. 29 10. In relation to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 23. 30 6. In relation to products of heading 3003 or 3004, conversion of powder into tablets or capsules, labelling or relabelling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 24. 32 7. In relation to products of tariff items 3204 19 81, 3204 19 82, 3204 19 83, 3204 19 84, 3204 19 85, 3204 19 86, 3204 19 87, 3204 19 88, 3204 19 89, 3204 19 90 and products heading 3206, labelling , relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 25. 32 8. In relation to syntheic organic dyes (including pigment dyes) of heading 3204, conversion of unformulated, unstandardised or unprepared forms (for example, wet cakes) of such dyes by: (a) reduction in particle size, (b) addition of dispersing agents or diluents, or (c) adoption of any other treatment, into their formulated, standardised or prepared forms ready for use in the process of dyeing shall amount to 'manufacture'. 26. 33 5. In relation to products of headings 3303, 3304 and 3305, conversion of powder into tablets, labelling or relabelling of containers intended for consumers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the products marketable to the consumer, shall be construed as 'manufacture'. 27. 34 6. In relation to products of this Chapter, labelling or relabelling of containersand repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 28. 35 3. In relation to products of this Chapter, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 29. 37 3. In relation to product falling under headings 3701, 3702 and 3703, the process of cutting, slitting, perforation or any one or more of these processes shall amount to 'manufacture'. 30. 38 8. In relation to products of heading 3808, addition of chemicals and other ingredients like inert carriers or solvents, surface active dispersing and stabilising agents, emulsifires, wetting and dispersing agents, deodorant, masking agent, attractants and feeding stimulants to pesticidal chemicals in concentrated form, labelling or relabelling of containers intended for consumers or repacking from bulk pack to retail packs or the adoption of any other treat- ment to render the product marketable to the consumer shall amount to 'manufacture'. 31. 38 9. In relation to products of this Chapter (other than products of heading 3808), label- ling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 32. 39 16. In relation to the products of headings 3920 and 3921, the process of metallization shall amount to"manufacture". 33. 48 13. In relation to thermal paper falling under this Chapter, the process of slitting or cutting or both of these processes shall amount to 'manufacture'. 34. 51 3.In relation to products falling under heading 5106 or 5107 or 5108 or 5109 or 5110, dyeing, printing, bleaching, merchandising, twisting, texturising, doubling, multiple-folding, cabling, any other like process, any combination of these processes and the conver- sion of any form of any of the said product into another form of such product, shall amount to 'manufacture'. 35. 51 4. In relation to the products of headings 5111, 5112 and 5113 milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes shall amount to 'manufacture'. 36. 52 2. In relation to products of headings 5204, 5205, 5206 and 5207, the process of dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form the said products into another form of such products shall amount to 'manufacture'. 37. 52 4. In relation to products falling under heading 5208 or 5209 or 5210 or 5211 or 5212, includes bleach- ing, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing and any other like process or any combination of such processes shall amount to 'manufacture'. 38. 54 3. In relation to products falling under heading 5401 or 5402 or 5403 or 5404 or 5405 or 5406 includes dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple- folding, cabling, air mingling, air texturing, any other like process, any combination of products into another form of such product shall amount to 'manufacture'. 39. 54 4. In relation to goods falling under heading 5407 or 5408 bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing, any other like processing and any combination of such processes shall amount to 'manufacture'. 40. 55 2.In relation to products falling under heading 5508 or 5509 or 5510, or 5511 dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling, air mingling, air texturing, any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such product shall amount to 'manufacture'. 41. 55 4.In relation to goods falling under heading 5512 or 5513 or 5514 or 5515, or 5516 bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing, any other like processing and any combination of such processes shall amount to 'manufacture'. 42. 58 8. In relation to fabrics falling under this Chapter, bleaching, mercerizing, dyeing, printing, waterproofing, shrink-proofing, tentering, heat-setting, crease resistant, organdie processing, any other process or any one or more of these processes shall amount to 'manu- facture'. 43. 60 4. In relation to fabrics falling under this Chapter, bleaching, mercerizing, dyeing, printing, waterproofing, shrink-proofing, tentering, heat-setting, crease resistant, organdie processing, any other process or any one or more of these processes shall amount to 'manufacture'. 44. 61 12. In relation to a product of this Chapter, affixing a brand name on the product, labelling or relabelling of its containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 45. 62 11.In relation to a product of this Chapter, affixing a brand name on the product, labelling or relabelling of its containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 46. 68 3. In relation to products of headings 6802 and 6810, the process of cutting or sawing or sizing or polishing or any other process, for converting of stone blocks into slabs or tiles, shall amount to "manufacture". 47. 69 3.In relation to products of heading 6908, 6909, 6911, 6912 and 6913 , the process of printing, decorating or ornamenting shall amount to 'manufacture'. 48. 70 6. In relation to products of headings 7009, 7010, 7011, 7013, 7018 and 7020 the process of printing, decorating or ornamenting shall amount to 'manufacture'. 49. 71 13.For the purposes of heading 7113, the processes of affixing or embossing trade name or brand name on articles of jewellery shall amount to 'manufacture'. 50. 72 4. In relation to the products of this Chapter, the process of drawing or redrawing a bar, rod, wire rod, round bar or any other similar article, into bright bar, shall amount to "manufacture". 51. 72 3. In relation to flat-rolled products of this Chapter, the process of hardening or tem- pering shall amount to 'manufacture'. (Sub-heading Notes) 52. 73 3.In relation to pipes and tubes of headings 7304, 7305 and 7306, the process of drawing or redrawing shall amount to 'manufacture'. 53. 73 4. In relation to products of this Chapter, the process of galvanization shall amount to 'manufacture'. 54. 73 5. In relation to the pipes and tubes of headings 7304 7305 and 7306, the process of coating with cement or polyethylene or other plastic materials shall amount to 'manufacture'. 55. 74 2. In relation to products of heading 7411, the process of drawing or redrawing shall amount to 'manufacture'. 56 76 2. In relation to products of heading 7608, the process of drawing or redrawing shall amount to "manufacture" 57. 85 10.For the purposes of heading 8523 "recording" of sound or other phenomena shall amount to manufacture. 58. 87 5. For the purposes of this Chapter, building a body or fabrication or mounting or fitting of structures or equipment on the chassis falling under heading 8706 shall amount to 'manufacture' of a motor vehicle. MRP goods which are deemed manufacture under section 2(f)(iii) of central Excise Act, 1944 Section 2(f)(iii) of CE Act, 1944 states that, Manufacture includes any process which, in relation to the goods specified in Third Schedule involves packing or re-packing of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. Click here for Third Schedule of Central Excise Act, 1944 (Note: - the goods specified in the Third Schedule are those goods which are also covered by MRP provision of the act.)