Is Re-packing & Re-filling comes under Central Excise?

This query is : Resolved

Ganesh (Querist)
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12 September 2008 Hello! Friends,

Please intimate whether re-packing or re-filling of excisable goods come under central excise manufacturing.

If it comes under which rule/act/notification, please intimate.

Thanks

Ganesh

Arbind Aggarwal

Arbind Aggarwal (Expert)
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27 September 2008 What is the product?

There are items listed in schedule three to the central excise tariff where this concept of packing/labelling etc. is considered as manufacturing and duty is apyable on MRP less abatement as provided in the appendix.

But there are other products also where this activity will be taken as manufacturing, for this Chapter notes given in the tariff haed needs to be studied.

arbindaggarwal@yahoo.com