Activity of Mere packing of Rechargeable batteries along with Battery chargers does not amount to Manufacture: CESTAT [Read Order]

Rechargeable Battery packing along with battery chargers not considered as Manufacture
Rechargeable batteries - Battery chargers - Manufacture - CESTAT - Mere packing - batteries along with charger - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the mere packaging of rechargeable batteries along with the battery charger does not amount to manufacture.  Eveready Industries India Ltd, the appellant assessee engaged in the manufacture of primary cells and primary batteries falling under heading 8506 of the 1st…

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