Repacking and down sizing amounts to manufacturing

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Repacking and down sizing amounts to manufacturing
Query (Issue) Started By: - chaganti srinivas Dated:- 15-7-2009 Last Reply Date:- 17-7-2009 Central Excise
Got 1 Reply
Central Excise
Bi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g lot repacked into small packs. will repacking and down sizing amounts to manufacturing and need to pay duty as per Tariff?. Reply By Rama Krishana: The Reply: There are various items which are deem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed as manufacture. You may find a list of deemed manufacture in the central excise manual on this site. Other than items mentioned in the chapter notes / section notes of the Central Excise Tariff Act .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , 1975, no other items shall be subject to manufacture merely on the basis that bulk pack has been repacked into small packs.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X