Clarification with regard to section 2(f) of the Central Excise Act, 1944, reg.

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..... Act, 1944, reg. I am directed to say that section 2(f) of the Central Excise Act, 1944, which provides the definition of 'manufacture' was substituted vide section 4(b) of Central Excise Tariff Act, 1985 (5 of 1986). 2. A number of departmental and private publications of Central Excise Act, 1944, published from time to time after 1986, contain (ed) an extra word 'and' at the end of section 2(f) .....

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..... ied 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 (iii) Which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alternation of retail sale .....

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