“According to the third member, any one of the three activities referred to in Note 3 i.e. (i) labelling or relabelling, (ii) packing or repacking from bulk and retail packing and (iii) adoption of any other treatment to render a product marketable would be deemed to be manufacture”. Link to the judgement here.
India: Supreme Court Judgement: COMMISSIONER OF CENTRAL EXCISE BELAPUR APPELLANT(S) VERSUS JINDAL DRUGS LTD. RESPONDENT(S) (CIVIL APPEAL NOS. 788-790 OF 2022 – APRIL 30, 2024) – Does the process labeling/ relabeling amount to manufacturing?
