Wednesday, March 15, 2017

Labelling and packing of handmade 'Biri' in plastic wrappers isn't manufacturing: Calcutta HC

The High Court of Calcutta held that labelling and packing of handmade biri in printed plastic wrappers with aid of power operated machine to bring into existence retail pack would not come within purview of 'manufacture'.
Deputy Commissioner of Central Excise, Siliguri v. Kishan Biri Mfg. Co.* [2017] 78 taxmann.com 167 (Calcutta)

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