Imported goods

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..... Dear Experts We are of the manufacturer of Exciseable goods ,Due to beak down of our plant we are having shortage the finished goods we are plan to import the same goods from overseas supplier to be sale the same goods in domestic market after converted from big packing to small packing.we can do this type of transaction as a manufacturer ? please quote Notification/circular/case law etc. .....

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..... How much amount of duty we have to paid ? As the same is as such sale ? we treated as manufacturer or not as we converted only big packing to small packing having our company,s trade mark. - Reply By KASTURI SETHI - The Reply = What is commodity being manufactured with Chapter/heading ? - Reply By SHIVKUMAR SHARMA - The Reply = CETSH NO.29252990 RUBBER CHEMICAL - Reply By Rajagopalan .....

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..... Ranganathan - The Reply = Sir, As per Chapter Note No. 10 of chapter 29 of First Schedule of Central Excise Tariff Act. 1985 In relation to products of this Chapter, 1 [labelling or relabelling of containers or repacking] from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture' .....

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..... . In view of the above repacking of imported materials from bulk pack to retails packs amounts to manufacture and you are liable to pay cenvat duty @12.5%. The value to be adopted is the transaction value, that is the price at which such repacked materials are sold to independent buyers. - Reply By KASTURI SETHI - The Reply = Yes. I agree with Sh.Rajagopalan Ranganathan, Sir. - Reply By MA .....

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..... RIAPPAN GOVINDARAJAN - The Reply = I also endorse the views of Shri Rajagopalan. - Imported goods - Query Started By: - SHIVKUMAR SHARMA Dated:- 2-1-2017 Central Excise - Got 5 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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