Schedule goods of the CEA
1944, packing, repacking, labelling, relabelling of imported goods would
amount to manufacture in terms of Section 2 (f) , wherein
Schedule goods of the CEA
1944, packing, repacking, labelling, relabelling of imported goods would
amount to manufacture in terms of Section 2 (f) , wherein
Schedule goods of the CEA
1944, packing, repacking, labelling, relabelling of imported goods would
amount to manufacture in terms of Section 2 (f) , wherein
Schedule goods of the CEA
1944, packing, repacking, labelling, relabelling of imported goods would
amount to manufacture in terms of Section 2 (f) , wherein
Schedule goods of the CEA
1944, packing, repacking, labelling, relabelling of imported goods would
amount to manufacture in terms of Section 2 (f) , wherein
have provided services
relating to collection of manufactured tea from auction centre,
storing, blending and repacking of tea for their clients but not
discharging service ... production or processing of tea
before completion of manufacturing activity, therefore, the
allegation of the department that it falls under the Business
Auxiliary Service
reprocessing. Wherever
the reprocessing involves repulping of the
manufactured paper and manufacture afresh of same
or some other variety of paper, the appellant ... cannot be
sold with the wrong packing. Manufacture of
marketable goods is complete only after the
repacking. It is submitted that the reason which
prevailed
respondents,
seeking decrees of permanent injunction restraining them from
altering, impairing, repacking, rebranding or performing any similar
Signature Not Verified
FAO(OS) (COMM) 146/2024 ... KUMAR
Signing Date:09.03.2026
16:58:32
activity on the HDDs originally manufactured and sold by the
appellants, as would amount to infringement or passing
dated 21.12.2017, which read as under:-
2.1 Eligible Manufacturing Unit means a unit which avails
the benefit under Central Scheme namely Budgetary Support
under Goods ... They are as under:-
1. Repacked goods.
2. Wooden shook's
3. Bricks and Tiles
4. Copper utensils manufactured by mechanized units.
5. Soft
dated 21.12.2017, which read as under:-
2.1 Eligible Manufacturing Unit means a unit which avails
the benefit under Central Scheme namely Budgetary Support
under Goods ... They are as under:-
1. Repacked goods.
2. Wooden shook's
3. Bricks and Tiles
4. Copper utensils manufactured by mechanized units.
5. Soft