When Does 'Manufacture' Take Place? Essential Tests Explained: Supreme Court

In a landmark decision, the Supreme Court of India has provided clarity on the criteria for determining whether a process constitutes manufacturing. The case involved Crude Degummed Soybean Oil, and the Court's ruling has significant implications for the classification of goods under the Customs Tariff Act, 1975. Background of the Case The petitioner, Noble Resources and Trading India Private Limited, engaged in the import and trade of edible oils, imported…