`excise duty on packing & labeling of automobile spare parts

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amol patil (Querist)
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05 December 2012 One of our client will purchase unbranded automobile spare parts and then he will label & packing it of won registered brand and further sale it to customer.
So, is it comes under excise duty..?
If yes, then how & how much, and if not then can we treat it as trade sale.

Pankaj Gupta

Pankaj Gupta (Expert)
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05 December 2012 Under central excise act any process of labeling, relabeling, packing in small packs etc comes under the defination of manufacture.
Hence registration is required in such cases.
However registration shall not be required if removal in domestic tariff area is upto 150 lakhs.