Work Assembly unit

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kamal bhateja (Querist)
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03 July 2009 Dear Sir,

I Want to know that if a Company import some material from foreign, like part of cable assessories, and he change the packing of material & assemble the parts and sell as a kit of cable assessories, then it is in manufacturing process or not.
kindly give the difference between manufacturing unit and the trading unit.

NITIN

NITIN (Expert)
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04 July 2009 See whether a process is mnufacturing or not pl read Sec 2(f) and other relavent provison and manufacturing does not affect whether a concern is manufacturing unit or trading unit