OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE : MUMBAI-III
VARDAAN TRADE CENTRE, 4TH FLR, ROAD NO. 16, W.I.E., THANE 400 604 TEL : 2 58 00 617
TRADE NOTICE NO. 4 /Gen( 4 )/C.Ex./M-III/2006 DATED 05. 09.2006
Subject: - Clarification with regard to Section 2(f) of the Central Excise Act, 1944,reg
It is for the information of the trade that section 2(f) of the Central Excise Act, 1944, which provides the definition of ‘manufacture’ was substituted vide section 4(b) of Central Excise Tariff Act, 1985 (5 of 1986).
A number of departmental and private publication of Central Excise Act, 1944, published from time to time after 1986, contain (ed) an extra word ‘and’ at the end of section 2 (f) (i) and before section 2 (f) (ii). Similarly, a number of publications of Central Excise Tariff Act1985 also contain the word ‘and’ in section 4(b) which provides the definition of ‘manufacture’.
It is noticed that in the Official Gazette, the word ‘and’ was not there between section 2(f)(i) and section 2(f) (ii), as substituted vide section 4(b) of Central Excise Tariff Act, 1985 (5 of 1986). Moreover, the word ‘and’ has not been inserted later by any corrigenda or subsequent amendment to Central Excise Act, 1944.
The correct section 2(f) of the Central Excise Act, 1944 reads as under:
2(f) “manufacture” includes any process,-
(i) incidental or ancillary to the completion of the manufactured product;
(ii) which is specified in relation to any goods in the section or Chapter Notes
of the first schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as
amounting to manufacture; or
(iii) which in relation to the goods specified in the Third Schedule, involves
packing or repacking of such goods in a unit container or labeling re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer,
and the word “manufacture” shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;
All the Trade Associations are requested to bring the contents of this Trade Notice to the notice of the members in particular and Trade in general.
CENTRAL EXCISE : MUMBAI-III
Thane, the Sept., 2006
Copy to : All Trade Associations as per Mailing List / Member of RAC (OS) & SSI by
name / All Chambers of Commerce/Press Information Bureau.
All Additional Commissioner Central Excise / Joint Commissioners Central
Excise /All Divisional Assistant Commissioners Central Excise (with 10 spare
copies) / Assistant Commissioner Central Excise (Audit) / Bond /Rebate/ P.R.O.
(Notice Board)/ Office of the Chief Commissioner of Central Excise & Custom,
Mumbai, Zone II.
(Based on Board’s letter F.No.4/3/2006/CX.I dt.19.06.06)