TMI Blog2016 (9) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... eant for ultimate consumer, comes within the purview of the definition of ‘manufacture’ as defined in Section 2(f) of the Central Excise Act, 1944. Held that:- packing or re-packing of goods is also included by the legislature within the manufacturing activity in respect of the goods specified in the Third Schedule. Admittedly, biri is an item, which has been kept in the First Schedule. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned advocate for the revenue/appellant, placed the following question for consideration of this court: Whether under the facts and circumstances of the case, labelling and packing of handmade Biri in printed plastic wrappers with the aid of power operated machine to bring into existence retail pack , having brand name, meant for ultimate consumer, comes within the purview of the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture includes any process (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the section or Chapter notes of [The First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to [manufacture; or] (iii) which in relation to the goods specified in the Third Schedule, involves packing or repa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that the legislature has made a distinction as to in which cases packing or repacking is an activity which can be included to be construed as in aid of manufacture of the item. When the legislature itself has made a distinction, there is no reason why any separate meaning could be given to that. 5. For the aforesaid reason, we are of the opinion that no substantial question of law is involved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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