Definition of "Manufacture" (for Excise purposes) is different for jewellers
Apr. 19, 2016
Generally, for Excise purposes, manufacture means "a process in which original goods are transformed into some other goods which are distinctly known in commercial market". However, this definition is not complete when we think of jewellery manufacturing. In case of jewellery,"branding" of jewellery is considered as manufacturing. So, if a jewellery trader purchases a necklace & puts "his name" on it then he would be called as a manufacturer.