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Labeling of the goods imported into India - CBEC's Customs Manual 2023 - Customs

Extract

..... move the difficulties faced by importers on account of space constraints at CFSs/ Port / ICDs and the nature of goods, etc., the Board has allowed the labeling on imported goods in Bonded warehouses subject to certain procedural conditions. It is clarified that the importers should first ascertain that for such marking / labeling facility, space, is available in warehouse prior to exercising this option. In such cases, importers may file Warehousing Bill of Entry and the Assessing Group will giv .....

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Labeling of the goods imported into India - CBEC s Customs Manual 2023 - Customs

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..... to their size and other factors such as sensitivity to temperature and dust. 5.3 As the activity of labeling and re-labeling including declaration of Retail Sale Price (RSP) on goods amounts to manufacture in terms of section 2(f) of the Central Excise Act, 1944, if the same is carried out on goods warehoused, it would be considered as manufacturing operations having been undertaken in bond/warehouse. Accordingly, the provisions of “Manufacture and Other Operations in Warehouse Regulation .....

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Labeling of the goods imported into India - CBEC s Customs Manual 2023 - Customs

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