Information Technology
Flip side of the `package'
Steve Skidmore discusses the disadvantages of the software package approach

Taxation
Exorcising excise -- II
UNDER the Central Excise and Tariff Act, 1985, certain processes, by way of chapter notes, have been treated as those amounting to manufacture. Section 2(f) of the CE Act states that manufacture includes any process which is specified in relation to any goods in the section or chapter notes of Schedule I to the CE Tariff Act, 1985 as ``amounting to manufacturer''. Though such processes will not be recognised in trade as manufacture, they will be considered as `manufacture' legally for the purpose of CE. In other words, they are ``deemed manufacture''.

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