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TMI BlogDeemed Manufacture (Process which amounts to manufacture)X X X X Extracts X X X X X X X X Extracts X X X X ..... #64257;nished 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elling 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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onversion 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 rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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