Manufacture - Indian Laws - General

Manufacture The term manufacture has been defined by the Black Law Dictionary (5th Edition) as under : Manufacture : The process or operation of making goods or any material produced by hand, by machinery or by other agency; anything made from raw materials by the hand, by machinery, or by art. The production of articles for use from raw or prepared materials by giving such materials new forms, qualities, properties or combinations, whether by hand labor or ma chine. The word manufacture has been defined in Haisbury s Laws of England, 3rd Ed. Vol. 29 p.23 as under :- Manufacture has been defined as a manner of adapting natural materials by the hands of man or by man-made devices or machinery and as the making of an article or material by physical labour or applied power ; but the practice is to accept as manufacture a wider range of industrial activities than such a definition would suggest. It includes articles made in situ as well as articles made in a factory. The Supreme Court of the United States of America has defined the term manufacture a century ago in Anheuser-Busch Brewing Assn. v. United States, (1907) 52 L Ed. 336. The definition has been followed in subsequent American, English and Indian cases. The definition reads as under: Manufacture implies a change, but every change is not manufacture, and yet every change in an article is the result of treatment, labour and manipulation But something more is necessary. There must be transformation; a new and different article must emerge, having a distinctive name, character or use . CIT, KERALA VERSUS TARA AGENCIES - 2007 (7) TMI 4 - SUPREME COURT Manufacture includes any art, process or manner of producing, preparing or making an article and also any article prepared or produced by manufacture. (Patent and Designs Act (2 of 1911), S.2(10). Manufacture includes any process- (i) incidental or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture, or, and the word manufacturer shall be constructed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods but also any person who engages in their production or manufacturer on his own account. (iii) which is specified in relation to any goods by the Central Government by notification in the Official Gazette as amounting to manufacture. (Central Excise Act (1 of 1944) S.2(f)) M/S INDIA CINE AGENCIES COMPUTER GRAPHICS LTD. VERSUS CIT - 2008 (11) TMI 15 - SUPREME COURT