Process amounting to manufacture or not - soaps and detergent bars/cakes, detergent powder, shampoo,...

Process amounting to manufacture or not - soaps and detergent bars/cakes, detergent powder, shampoo, tooth paste, etc. in damaged condition, are collected and brought back to the godown and de-packed/de-wrapped or decanted and cut into pieces - These activities cannot amount to manufacture. .....

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