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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