Deemed Manufacture – Mere activity of lebelling or re-lebelling is not amounting to manufacture

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..... Deemed Manufacture – Mere activity of lebelling or re-lebelling is not amounting to manufacture
News and Press Release
Dated:- 1-8-2007

In Central Excise Tariff (Sections Notes and Chapt .....

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..... er Notes), there are more that 50 entries to declare certain process as amounting to manufacture (even though these processes are not termed as manufacture in real terms) For certain items, the proce .....

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..... ss of labeling / re-lebelling activity is deemed manufactured if such activity is performed with the activity of packing / re-packing of goods. In case a manufacture is not doing any activity regardi .....

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..... ng packing or repacking of goods, the mere process of lebelling or relebelling can not be held as deemed manufacture for the purpose of excise duty. [See: COMMISSIONER OF C. EX., CHENNAI Versus INDIAN .....

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..... ADDITIVES LTD. - 2007 -TMI - 1394 - CESTAT, CHENNAI (excise section)] Also see: - Chapter Notes: - Central Excise Section Notes: - Central Excise List of processes amounting to manufacture - Cen .....

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..... tral Excise (Chapter 5 of Central Excise Manual - an ebook)
News - Press release - PIB .....

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