One of my friend in manufacturing Shirts in his own brand name through job workers according to his specification. he is giving the Raw material (clothes) to the JOB worker and ask them to make shirts as per my friend's specifications and every shirt bears the brand name of the friend.
after manufacturing he is selling the shirts in bulk quantities on WHOLESALE basis in Rajasthan.
Whether my friend is liable to be pay Excise Duty or liable to be registered under EXCISE ACT??
is there any exemption limit upto which he is not required to pay excise or to get registered??