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Whether re-packing of the goods after marking the supply order No. No. of objects inside the packet and other necessary details for due identification at the consignee s end would be tantamount to manufacture as per the definition of manufacture given in Section 2(f)(iii) of Central Excise Act 1944 - Held Yes - Tri

Central Excise - Whether re-packing of the goods after marking the supply order No., No. of objects inside the packet and other necessary details for due identification at the consignee’s end would be .....

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