Filtering and packing; whether manufacture?

This query is : Open

Mayur Mehta (Querist)
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12 December 2012 Dear Sir

I need your expert advice on the issue, whether filtering and packing of edible oil (vegetable / groundnut / cotton seed) in 15 kg tins and 5 kg cans amounts to manufacture under Central Excise Act, 1944 and leviable to excise or not.

Thanks
CA Mayur Mehta

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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12 December 2012 Dear Mr. Mayur,

This is not covered under the definition of manufacture.
Filtering and packing in small tins is not manufacture.

Mayur Mehta

Mayur Mehta (Querist)
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13 December 2012 Thanks a lot..

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Mayur Mehta

Mayur Mehta (Querist)
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14 December 2012 Dear Sir

Will the situation be same if the person engaged in filtering and packing also affixes his own brand labels and then sells?

regards