Meaning of labelling and relabelling

This query is : Resolved 

18 December 2011 Can anyone pls tell me da meaning of labelling and relabelling under sec 2(f) of cent excise act 1944 relating to deemed manufacture .thanks in advance

19 December 2011 https://www.legalserviceindia.com/income%20Tax/Tax3.htm

https://www.cbec.gov.in/aar/rulings/cx-rulings/royal-energy-ruling-cx.pdf

20 December 2011 Can u pls explain it wid example


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