Excise on batteries

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 September 2013 Sir,

If a assesse wants to do trading & marketing of goods(Batteries, lubricants) in his brand name, by giving manufacturing on job work basis to a manufacturer.

For eg.

Mr. X(Trader) came with a contract with MR. Y(Manufacturer) to manufacturer goods in the brand name of MR. X.
Where the goods will be marketed by Mr. X
The liability of excise is on whom?

Arun Kumar Singh

Arun Kumar Singh (Expert)
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17 September 2013 Upto the 1.5 cr turnover excise duty will not arise on the manufacturer. In your case brand name will be available on the trader name then trader turnover will be count for the purpose of SSI exemption. You should consult with any professional. SSI exemption is not available if manufacturing of other brand name.