Third Schedule to Central Excise Act 1944 needs to rescheduled in line with the insertions in the Notification No. 49/2008-CE (NT) dated 24/12/2008 to confirm the definition of manufacture as per Section 2(f)(iii). The goods inserted in the Notification 49/2008-CE (NT) are imported vide Notifications 19/2010-CE (NT), 11/2011-CE (NT) and 30/2011-CE (NT) are to be brought under the definition of manufacture if the goods are packed or repacked or labelled or relabelled. For this either there should be Chapter notes in the concerned Chapter / Cection of Central Excise Tariff as per Section 2(f)(ii) of the CEA or Third Schedule has to be rescheduled including the additions in the Notification 49/2008-CE (NT).

NAGARAJAN SKS 17/01/2015