Does repacking of eva copolymer amount to manufacture?

Subrata Chakraborty (Manager (Commercial)) (55 Points)

14 June 2014  

Dear Sir,

We are a manufacturing company. Some of our customers require EVA Copolymers under tariff sub heading 39013000 which is one of our input. We want to sale this after re-packing into same or smaller quantity. Does repacking / re labelling of this product amounts to manufacture?