Whether Manufacture or not

This query is : Resolved

CA Hiral (Querist)
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01 December 2010 Dear Sir

i would like to know whether below activity considered as manufacturing or not.

1.whether Compressing and bottling gas is considered as manufacure? will excise duty be applicable on it?

2. Preparing exercise book from paper? (i heard there is notification which exempts printing activity from manufacture.)

please reply it urgently.

Thanks
CA Hiral

Rajesh Kumar

Rajesh Kumar (Expert)
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04 December 2010 1. The issue is not clear, more information required to determine if the process amounts to manufacture.
2. Yes. The process amounts to manufacture. However, depending upon the classification of exercise books, duty may be exempted.