Commissioner Of Central Excise vs Jindal Drugs Ltd. 2024 INSC 354 – Central Excise Tariff Act, 1985 – Manufacture

Central Excise Tariff Act, 1985 ; Note 3 to Chapter 18 – Note 3, post amendment, as it exists today contemplates three different processes; if either of the three processes are satisfied, the same would amount to manufacture. The three processes are: (i) labelling or re-labelling of containers; or (ii) repacking from bulk packs to retail packs; or (iii) the adoption of any other treatment to render the product marketable to the consumer. (Para 13.3)

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