Blending of tea for export by an industrial unit in SEZ area is a manufacturing activity which qualifies for exemption U/s. 10A/10AA

RELEVANT PARAGRAPH 2. The short question that arises for consideration is whether blending and packing of tea for export in the industrial unit in the Special Economic Zone amount to manufacture or production of an article qualifying for exemption under Section 10A of the Act, that is, during the period prior to introduction of “blending” as “manufacture” with effect from 10.2.2006. There is no dispute on facts in as much as assessee is admittedly engaged in purchase of tea produced in various estates from various auction centres and in me industrial unit they blend the...