[Electricity Act] Relabelling Of Products Not 'Manufacturing', Such Activity Not Eligible For Industrial Tariff Categorization: Bombay HC

The Bombay High Court ruled that product labeling does not constitute manufacturing for the purposes of industrial tariff categorization under the Electricity Act. The court emphasized that mere labeling does not alter the essential nature of a product, and therefore, it should not be classified under the higher industrial tariff. This decision has implications for businesses that engage in product labeling, potentially reducing their electricity costs by reclassifying their tariff category.