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1. Activity amounting to manufacture or not - activity of packing of rechargeable batteries along with chargers and labelling the same - Neither under Section XVI nor under...

2. Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to...

3. The only activity is packing of salt in retail pack not the complete manufacturing of salt by the appellant - it is liable for service tax being not a manufacturing activity.

4. Manufacture - scope of the term automobile - activity of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture -...

5. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

6. Packing activity - first time packing - chemicals brought in tankers can never be termed as brought in bulk packs. - the activity undertaken by the assessee in filling...

7. Claim of deduction u/s 80IC – Manufacture of air purifier or air purification systems amounts to manufacturing activity or not – the activity amounts to manufacture - HC

8. Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal...

9. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

10. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

11. Demand of excise duty - manufacture - assembly of two or more products - The activity of the appellant in packing the twin blade cartridge as also Gillette shaving gel...

12. Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different...

13. Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of...

14. Packing materials of the glass bottles - the appellant was manufacturing / producing “Spun Line Crown Cork” used for sealing the glass bottles. With the use of modern...

15. Activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 - HC