Commissioner of Food Safety
Present : A.R.Ajayakumar IAS
CFS - Regulating, Manufacture, Storage, Distribution, transportation and
sale of Coconut oil in the State of Kerala ... 41857 of 2017 & 20663 of 2018
13
manufacturers/repackers of coconut oil. The maximum number of
brands which can be manufactured by a manufacturer
inter connection between
supply of labour and the manufacture by the service recepient.
Manufacture is defined under Section 2(f) of the Central Excise ... under:-
" 2(f) "manufacture" includes any process,-
(i) incidental or ancillary to the completion of a
manufactured product;
(ii) which is specified
Central Excise Act, 1944 (CEA), manufacture includes any process,
(i) Incidental or ancillary to the completion of a manufactured product; and
(ii) Which is specified ... amounting to manufacture (deemed manufacture); or
(iii) Which in relation to goods specified in 3rd Schedule of CETA involves packing or repacking of such goods
sugar from local registered dealers and repacked it and sold it to the customers. Hence, there is no manufacturing activity are mixing is involved
argued by the learned Senior Counsel for
the petitioner that suspension of manufacturing
registration was unwarranted, I am of the view that ... that the appellants had
bought back tea sold at auction and thereafter repacked
and brought to sale again at auction after complying with
