manufacture definition
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
24 September 2012
Dear experts,
Suppose a person manufactures shirts by purchasing fabric and he also carries out the activity of branding and labelling in relation to shirts so manufactured by him with in the same factory. So his first activity is manufacture in normal meaning but whether his activity of branding & labelling will amount to manufacture under 2(f)(i) or 2(f)(ii) if there is section/chapter note in this regard and how will excise duty be determined in such case?
pls reply asap.
Suppose a person manufactures shirts by purchasing fabric and he also carries out the activity of branding and labelling in relation to shirts so manufactured by him with in the same factory. So his first activity is manufacture in normal meaning but whether his activity of branding & labelling will amount to manufacture under 2(f)(i) or 2(f)(ii) if there is section/chapter note in this regard and how will excise duty be determined in such case?
pls reply asap.
U S Sharma
(Expert)
24 September 2012
https://www.caclubindia.com/articles/branded-garments-issues-in-central-excise-11892.asp#.UGCM_LLiZAc
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