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whether refining comes under manufacture

This query is : Resolved 
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(Querist)
24 August 2007 one of my client is doing edible oils business. he will purchase in tonnes and sells in pouches of one litre after refining(filtered or double filtered) whether this filteration process or pouches process will attract manufacture or it is excisable.
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gajavalli prasad

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gajavalli prasad (Querist)
24 August 2007 filter process
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Munish K Sharma

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Munish K Sharma (Expert)
27 August 2007 Yes. It amounts to manufacturing.
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CMA Gul S

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CMA Gul S (Expert)
05 September 2007 Purchasing in Bulk and selling in small pouches amount to manufacturing as you are changing the original face of the product
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CH.LN.Sastry,MCom, LLB, M.Phil

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CH.LN.Sastry,MCom, LLB, M.Phil (Expert)
25 September 2009 Yes. Its amounts to manufacture.
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