sachets; that, the repacking in sachets was undertaken
by IED on job work basis; that, such repacking was not a
manufacturing activity under the said ... appellants to IED for
repacking in sachets and since such repacking did not constitute
"manufacture", the department was not entitled to levy
differential
relied upon to hold that the activity of repacking, re-labeling
amounted to manufacture. Chapter note 6 was introduced to Chapter 34
with effect from ... cleaning floors, windows, or other surface.
28. The clause of manufacture with reference to repacking from bulk
packs to retail packs introduced by the Finance
whereas Rule
70 thereof deals with “Form of licence to repack or
manufacture drugs other than those specified in Schedules ... possesses licence under Form
25 for manufacture it is not only entitled to alter, break up,
18
repack and relabel the product received from appellant
Manufacture’ is
defined in Section 2(f) which reads as follows:
“manufacture” includes any process,-
(i) incidental or ancillary to the completion of a
manufactured ... manufacture on his own account;
12.2. Therefore, the word ‘manufacture’ includes any process
which is incidental or ancillary to the completion of a manufacture
product
Central Government. "Manufacturer" as defined in sub-cl.
(h) means a licensee engaged in the business of
manufacturing in fruit products for sale ... repacking
them for sale either by himself or through someone else.
Clause 4 prohibits all persons from carrying on business of
manufacture except
process of
blending, packing or repacking of tea or coffee b) in such
other manufacturing processes as the Central Government may,
by notification ... process of
blending, packing or repacking of tea or coffee; or (b) in
such other manufacturing process as the Cenrtral Government
may, by notification
given below:-
2(f) "manufacture" includes any process incidental or ancillary
to the completion of a manufactured product; and
i) In relation ... snuff,
(ia) in relation to manufactured tobacco, includes the
labeling or re-labelling of containers and repacking from
bulk packs to retail packs
defined "manufacture" as follows :
"Manufacture" includes any process incidental or ancillary to the
completion of a manufactured product ... snuff;
(ia) in relation to manufactured tobacco, includes the labelling or re-
labelling of containers and repacking from bulk packs to retain packs
engaged in
the manufacturing of laboratory chemicals and fine chemi-
cals. They also undertake repacking and purification of
laboratory and fine chemicals. In the classification ... purification and distillation undertaken by them
does not amount to process of manufacture and accordingly,
claimed exemption from duty in respect of such goods under
follows:
"(f) "manufacture" includes any process -
(i) incidental or ancillary to the completion of a manufactured
1
product;
(ii) which is specified ... labour in the
production or manufacture of excisable goods, but also any person
who engages in their production or manufacture on his own
account
