Case Law Details
Brief FactsM/s Amazon Wholesale (India) Private Ltd (hereinafter also referred to as the applicant) is a private limited company incorporated in India under the Companies Act, 1956 and the Companies Act, 2013. The main objects of the applicant inter alia includes; to carry on the business of wholesale trading of all kinds of goods and products including all kinds of consumer goods, commodities, durables, merchandise, articles and products either physically or online platform or through any other mode including engaging in B2B e-commerce in the nature wholesale distribution of all kinds of goods and commodities in India or in any part of the world; to carry on the business of storage, warehousing, transportation and handling of all kinds of products, goods, and articles from one place to another either by land, air, sea or by means of motor vehicles and/or aero-planes or by any other means of transport; to carry on the business of marketing, advertising and promotional support for all kinds of consumer goods and products on its own account or on behalf of persons, companies located in and outside India; and to engage in the business (whether as owner, manager, operator, consultant, partner, adviser, etc) of creating technology and developing software for the purpose of facilitating wholesale trading, online sale and purchase of any kinds of goods, commodities and merchandise and to carry out any and all such activities as may be related to or in connection with carrying on the trading activities. The question of law for which an advance ruling sought is;
Whether following proposed activities to be undertaken by the applicant can be regarded as ‘manufacture’ or ‘deemed manufacture’ under Section 2(f) of the Central Excise Act,1994.
1. Inspection and testing
Please become a Premium member. If you are already a Premium member, login here to access the full content.
