Deemed manufacture - process of labelling, packing - combo boxes ...
Labeling and packing combo boxes with oil and shampoo is deemed manufacturing, subject to Central Excise levy.
March 30, 2017
Case Laws Central Excise AT
Deemed manufacture - process of labelling, packing - combo boxes (with one oil and one shampoo container) - carton box is fit for retail sale undertaken by GTM/Global - the processes undertaken by the appellant will amount to manufacture attracting Central Excise levy - AT
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