CA SUNIL SURI (chartered accountant) (353 Points)
20 September 2009 Qus : Whether the activity of affixation of labels by the assessee amounts to manufacture ?
(a) if repacking is done from bulk
(b) if repacking is not done
Arun Kumar Singh
(GST Advocate)
(15220 Points)
Replied 22 September 2009
Affixing of label on ready to use product is not manufacture. Re-packing of goods will not be manufacture unless the process has been specified as amount to manufacture. Re-packing from bulk to small packing will amount to manufacture only when this process is defined as amounting to manufacture under CETA.
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