is it amounts to manufactures or not ?

 Qus : Whether the activity of affixation of labels by the assessee amounts to manufacture ?

          (a) if repacking is done from bulk

          (b) if repacking is not done 

Replies (1)

Affixing of label on ready to use product is not manufacture. Re-packing of goods will not be manufacture unless the process has been specified as amount to manufacture. Re-packing from bulk to small packing will amount to manufacture only when this process is defined as amounting to manufacture under CETA.

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