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CMA Ramesh Krishnan
( Expert )
20 August 2012
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“Manufacturing Activity” includes any act, process or method employed in
relation to -
(i) transformation of raw materials, components, sub-assemblies, or
parts into semi-finished or finished products; or
(ii) making, altering, repairing, fabricating, generating, composing, ornamenting, furnishing, finishing, packing, re-packing, oiling, washing, cleaning, breaking-up, demolishing, or otherwise treating or adapting any product with a view to its use, sale, transport, delivery or disposal; or
(iii) constructing, reconstructing, reconditioning, servicing, refitting, repairing, finishing or breaking up of any products.
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) now 
