23 November 2013
Facts: 1) Company will be importing the material and machines from its sister/parent concerns in a container load (from foreign company). Apart from that company will procure some material (Paper Roll) from domestic manufacturer. All the goods will be stored at the rented warehouse. 2) The goods will include the APS & PPS Machines (HS Code - 84224000), Paper Rolls (HS Code - 48043900) & Film Rolls (HS Code - 39269099) 3) Company will put the goods in the carton boxes and will send the same to its distributors as per the requirement. The Paper & Film rolls will be sold whereas the machines will be rented out.
Queries: 1) Company proposes to take the dealer registration under excise. Kindly confirm whether the above mentioned activity will amount to manufacturing under excise? 2) Is there any statutory requirement w.r.t. the details that are required to be printed on the carton boxes? If yes, then what details are required to be printed?
It is very urgent,Please response Many thanks in advance.