TMI BlogPacking Batteries with Chargers Not Manufacturing; Job Workers' Duties Clarified, Related Demands Dismissed.Activity amounting to manufacture or not - activity of packing of rechargeable batteries along with chargers and labelling the same - Neither under Section XVI nor under Chapter 85 there are any notes deeming activity of packing or repacking as amounting to manufacture. - They are the job workers who have undertaken the activity of packing and labelling. - Demand set aside - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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