20 August 2013
we have importing DAP in bulk.it is packed & labled by our company at port premises by taken warehouses on rent.whether it amounts to manufacture or not?
21 August 2013
What is the classification. In the central excise tariff in the relevant chapter you may examine the chapter notes. If there is any deemed manufacture applicable it would be stated therein. If it is Ch-28 the activity of repacking and relabelling would amountot manufacture under sec 2(f) (ii) or (iii)
CAclubindia
