Ambit of ‘manufacture’ for purpose of ‘deemed export’ has expanded coverage

Xomox Sanmar Ltd Vs Director General of Foreign Trade (Madras High Court) Madras High Court held that by including processes such as refrigeration, re-packing, polishing, labelling, re-conditioning repair, remaking, refurbishing, testing, calibration and re-engineering within the ambit of manufacture, the legislature clearly intended an expansive understanding of what constituted ‘manufacture’ for the purposes of ‘deemed export’. Facts- The petitioner claims to be engaged in the manufacture of industrial valves and clears the final products both domestically as well as to the export ma...