Excise on cashew processing

ayush khandelwal (articled assistant) (53 Points)

07 September 2015  

Hello everyone.

My uncle wants to start and Cashew & Almond processing plant. Where he will get the Raw Cashew & Almond (where it is covered in a nutshell), and the machine will simply cut it and take it out of it's shell and then it will be labled and packed either in polythene or Tin.

My que is whether it will cover under ambit of Excise Duty ?

( I want to clarify that no additional seasoning, falvouring, salting or roasting will be done).

(Please help and give proper answer with proper reference of section or Notification)

 

Thank you.