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Manfacturing defination

k (partner) (32 Points)

09 June 2011

what amounts to manufacturing does buffing polishing amounts to manfacturing

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6 Replies

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 10 June 2011

if the original goods and product goods are in same chapter sub heading then its not manufacture, but if chapter sub heading is changed, then its manufacture.

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(Guest)

Also when some thing added and changed its shape it amounts too manufacture..........

R P Ananthakumar (Sr. Officer - Central Excise/Cash) (514 Points)
Replied 10 June 2011

Manufacture must lead to emergence of a new commercial product, different from the one with which the process started.

In other words, it should be an article with different name, character and use.

Thus, a process which simply changes the form or size of the same article or substance would not ordinarily amount to manufacture.

CS,CA F,Numrologi TusharSampat (CS CA F Numerologist Astrologer Graphologist Face reader Vastu Expert) (85930 Points)
Replied 10 June 2011

Originally posted by : Ananthakumar Palanisamy
	Manufacture must lead to emergence of a new commercial product, different from the one with which the process started. In other words, it should be an article with different name, character and use. Thus, a process which simply changes the form or size of the same article or substance would not ordinarily amount to manufacture.

AGREED.

CS Bijoy (Expert) (6394 Points)
Replied 10 June 2011

Manufacture must require the introduction of new product in case of no hange in the product and do not loss its identity it can not be the manufacturing process.

Agreed with the above also.