25 January 2014
We are planing to purchase chemical in bulk local and import and distribute local different packing. eg. purchase 2600 tons in one tank & we sold to the three different customers 1000 each two customers & 600 one customer.
For this transaction shall we required Excise dealer membership or Manufacture registration
25 January 2014
no,your transaction doesn't amounts to manufacture provided that chemical is same as imported at the time of sale in different packing.
26 January 2014
Repacking from bulk tankers into small containers and affixing label/sticker of manufacturer's and appellant's firm name is not manufacture- Ram Kishore Chemicals vs. CCE 2002(145) ELT 106(CESTAT).
Querist :
Anonymous
Querist :
Anonymous
(Querist)
28 January 2014
repacking rule same for for chapter 29