Excise on cashew processing

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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.

Replies (2)

No new product. No manufacture.No Excise.But, if processing is done for others then service tax may be leviable. For exemption you have to see             Mega Exemption Notification in detail.

Raksh*t,Advocate

09810525780

FORM OF PRODUCT IS CHANGED ,WHILE IN ROW FORM IT CAN NOT BE USED AFTER PROCESSING IT CAN BE.IT AMOUNTS MANUFACTURING.

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