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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Whether repacking, inspection, labeling, affixation of MRP ...


Repacking and labeling activities, including MRP and "HONDA" stickers, deemed manufacturing under Central Excise Act, Section 2(f)(iii).

June 20, 2018

Case Laws     Central Excise     AT

Whether repacking, inspection, labeling, affixation of MRP without price revision, affixation of “marketed by” label, affixing “HONDA” tape/sticker would be activities that could be brought within the ambit of manufacture as defined under section 2(f)(iii) of Central Excise Act, 1944? - Held Yes

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