What is manufacture under central excise act

any addition or deletion of its original character of a product is amounting to manufacturing including repacking from bulk

container to even small ones and the same is marketable it is considered as manufacturing.

That is to say original character was in bulk container and when filled .

That is why to avoid all the complications the GST has brough in the definition of "  supply of destination " let it be finished marketable product or work in progress product or sample product it is considered for GST taxation.

Very interesting to accept this