Crime & Law · India
Supreme Court Rules Against Excise Duty on Mere Grouping and Unpacking
The Supreme Court has ruled that the mere act of grouping and unpacking goods does not constitute 'manufacture' and therefore does not attract excise duty under the Central Excise Act. The court dismissed appeals that sought to levy excise duty on such activities. This decision clarifies that processing alone, without transforming the nature of the goods, is not subject to excise tax.
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- Centre (2): Deccan Herald, LiveLaw