Manufacture - production and sale of packaged drinking water - ...
Packaged drinking water production classified as manufacturing under Chapter Note, subject to excise duty requirements.
May 1, 2018
Case Laws Central Excise AT
Manufacture - production and sale of packaged drinking water - The process undertaken by the appellant to make the product fit for market to the consumers is squarely covered by the said Chapter Note and the process is deemed to be manufacture for the purpose of levy. - AT
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