Affixing brand name

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 August 2010 If goods are sent to job-worker who embosses a brand name on the product, does it amoount to manufacture by job-worker???
Will such job-worker require registration under Central Excise???
what will be the procedure for sending and receiving such goods??
What will be the duty charged on such goods??

gautam kumar vaish

gautam kumar vaish (Expert)
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30 August 2010 as the burden of proof to prove manufacturing is on department, so they may claim it to an amount of manufacturing, however in case law bush india ltd Vs uoi 1980 (6) elt 258 (bom hc) mere fixing of brand name is not amount to amanufacturing. however your product is also not defined,