Subs. by Act 5 of 1986, s. 4, for Sub-clause (f) (w.e.f. 28-2-1986). — THE CENTRAL EXCISE ACT, 1944

12 . Subs. by Act 5 of 1986, s. 4, for Sub-clause (f) (w.e.f. 28-2-1986). (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the Section or Chapter Notes of 1 [the Fourth Schedule] as amounting to 2 [manufacture ;or],

Section 12