2009 (11) TMI 28

Head Note / Extract:
Deemed Manufacture - Whether the activity of cutting specified varieties of cables received by the applicant into prescribed lengths, testing thereof and packaging amounts to manufacture in terms of clause (f) of section 2 of the Central Excise Act, 1944 read with note 6 of Section XVI of the First Schedule to the Central Excise Tariff Act, 1985 – held that – no – the activity does not amount to be a manufacturing activity.