Unprocessed - Definition - Law Dictionary Home Dictionary Definition unprocessed

Definition :

Unprocessed, the expression 'any other process' is used in the context of what constitutes manu-facture in its extended meaning and the expression 'unprocessed' in the exempting notification draws its meaning from that context, Siddeshwari Cotton Mills (P) Ltd. v. Union of India, (1989) 2 SCC 458: AIR 1989 SC 1019 (1023). [Central Excise and Salt Act, 1944, s. 2(f)(v)]