manufacturing activity

Querist : Anonymous (Querist) 17 May 2010 This query is : Resolved
applying a chemical for processing semi finished leather into finished leather is a manufacturing activity?

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A V Vishal (Expert) 17 May 2010
"manufacture" shall mean the use of raw materials and production of goods commercially different from the raw materials used but shall not include mere packing of goods, polishing, cleaning, grading, drying, blending or mixing different varieties of the same goods, sawing, garbling processing one form of goods into another form of the same goods by mixing with chemicals or gas, fumigation or any other process applied for preserving the goods in good condition or for easy transportation. The process of producing desiccated coconut out of coconut (chemical treatment of rubber wood and production of dressed or tanned hides out of raw hides) shall be deemed to be 'manufacture' for the purpose of this notification.

bhagwat patil (Expert) 18 May 2010
It is a manufacturing activiy.

harsh asthana (Expert) 20 May 2010
Any change of form is a manufacturing activity as per central excise act Yours is definately a manufacturing activity

A.R.KUPPUSAMI (Expert) 25 May 2010
I accept Mr. Vishal's opinion

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