regarding excise

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C.A. LINESH PATIL (Querist)
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27 July 2010 i have several query regarding excise:-

1).who is liable to pay excise duty if goods is manufactured by job worker.in the following cases:-

a)when there is principal to principal relationship AND

b)when there is principal to agent relationship.

2)what is meant by principal to principal & principal to agent relationship.

3)when packing,repacking, labeling,& relabeling amounts to deemed manufacture

please reply my queries as soon as possible and dont copy paste section wordings.
i want explanation in simple and own word.

Thanks in advance

ADITYA

ADITYA (Expert)
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28 July 2010 Excise Duty is attracted once good is manufactured. If principal (what ever capacity - Relation) send Raw Material for Final Goods to be manufactured after observing due Excise Procedure, the Duty Liability is on the principal other wise Job Worker Factory will be liable for Excise Duty Payment

C.A. LINESH PATIL

C.A. LINESH PATIL (Querist)
Follow

28 July 2010 i have several query regarding excise:-

1).who is liable to pay excise duty if goods is manufactured by job worker.in the following cases:-

a)when there is principal to principal relationship AND

b)when there is principal to agent relationship.

2)what is meant by principal to principal & principal to agent relationship.

3)when packing,repacking, labeling,& relabeling amounts to deemed manufacture

please reply my queries as soon as possible and dont copy paste section wordings.
i want explanation in simple and own word.

Thanks in advance

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