Supreme Court: Converting Imported Goods into Marketable Products is Manufacturing, Excise Applies - 22.09.2025

Supreme Court ruled that converting imported gas-generating sets into containerized Power Packs by enclosing them in steel containers and adding essential components constitutes "manufacture" under the Central Excise Act, 1944, making the final product subject to excise duty.

Tags : Imported Goods Manufacture Central Excise Act

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