Section 2(52)(c) in The Dadra and Nagar Haveli Excise Regulation, 2012
(c)which in relation to liquor involves packing or repacking of such article in a bottle or unit package or labelling or re-labelling of bottles or unit package including the declaration or alteration of Maximum Retail Price (MRP) on it or adoption of any ether treatment on the excisable article for sale to the consumers.