Dutiability of packing, labelling, relabelling& repacking
This query is : Resolved
07 September 2014
Is packing, labelling, repacking activities liable to excise duty? As per case law CCE vs Prabhat Packaging Ltd it was held not amount to manufacture and no excise duty leviable. Since I am preparing for CMA inter I need academic clarification.
11 September 2014
The products are depend upon the classification of goods. It will fall under the deemed manufactured.
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