Repacking and Relabeling of Products, Central Excise

[SANDESH SHINDE]

Dear Sir,

Can our Processor(i.e Job worker) carry out repacking and relabelling of Products. Such products are not MRP based products and as per that product chapter heading repacking and relabelling does not amts to manufacture.So please explain us how he can carry out such activity whether on payment of duty or whether without payment of excise duty, Please explain the procedure,Please give us any reference regarding this.Thanksand regards.

Posts / Replies

[Mehul Pandya]

you can follow Noti.214/86 for movement of excisable goods without payment of duty. No need to add excise duty where process does not amounts to manufacture. Duty should be discharged by the principal manufacturer.