Packing and storage of products won’t be deemed as manufacturing activity for purposes of sec. 10B b

IT : Where assessee, engaged in business of manufacturing and exporting of food items, claimed benefit of section 10B, in view of fact that snacks were manufactured by suppliers and assessee merely took a follow-up action for packing and storing products, it would not partake character of 'manufacturing' activity and, thus, assessee's claim was to be rejected