Process which do not amount to manufacture

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..... asis of facts, circumstances and nature of process the honorable Supreme Court and other courts including tribunal has decided various issues related to what constitute manufacture. Here we discuss the process which was held by the various courts as not amount to manufacture. Indeed, it is beyond the scope of this chapter to cover all the decisions, therefore we are enumerating certain important .....

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..... ufacture. 6 Merely packing activity is not a manufacturing activity. 7 Mixing of scent / flavors or other articles is not a manufacturing activity. However mixing of some ingredients may constitute manufacture if new identifiable commodity emerges. 8 Addition of toppings such as nuts, sauce, cream, fruit milk, sugar syrup etc. to the Ice-cream as Sunday cakes / Gloss in a restaurant i .....

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..... vity. 16 Generation of scrap from dismantling of capital goods is not a manufacturing activity. 17 Electroplating of meal is not a manufacturing activity. 18 Placing bought out components like pistons, piston rings, gudgeon pins and circlips is a not a manufacturing activity. 19 Assembly of CKD / SKD packs is not manufacture. 20 Mere existence of exemption notification does not .....

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