Process amounting to manufacture or not - spare parts - unit ...
Repacking Spare Parts Not Manufacturing: No Excise Duty Under Central Excise Act, 1944.
January 4, 2024
Case Laws Central Excise AT
Process amounting to manufacture or not - spare parts - unit container - the activity undertaken by the appellant of repacking from bulk into small packets in polythene bags and putting labels does not amount to manufacture as under Section 2 f (iii) of Central Excise Act, 1944 - AT
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