Manufacture - so called activity of quality testing, branding ...
Quality Testing and Packing Aren't Manufacturing Under Note 6, Section XVI of Central Excise Tariff.
March 15, 2018
Case Laws Central Excise AT
Manufacture - so called activity of quality testing, branding and packing of the already manufactured goods will not be covered by note 6 of Section XVI of the Central Excise Tariff - the appellant is not engaged in the manufacturing of the goods, they are only doing trading activity of bought out goods. - AT
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