Author
Senior Associate, Khaitan and Co
the classification of a process as a ‘manufacturing process’ depends on the predominant nature of the activities performed by the establishment. As India is growing to become a hub of global capability centres, the compliance / regulatory teams of an establishment should carefully evaluate the definition of ‘manufacturing process’ to understand if a process apparently not involving transformation of an article from raw material to a finished product or not entailing commercial gain can still be construed as being covered under the Factories Act.
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