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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Whether under the facts and circumstances of the case, labelling ...

Case Laws     Central Excise

September 6, 2016

Whether under the facts and circumstances of the case, labelling and packing of ‘handmade Biri’ in printed plastic wrappers with the aid of power–operated machine to bring into existence ‘retail pack’, having brand name, meant for ultimate consumer, comes within the purview of the definition of ‘manufacture’ as defined in Section 2(f) of the Central Excise Act, 1944. - Held No - HC

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