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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Process amounting to manufacture or not - repacking - The goods ...


Does Repacking Qualify as Manufacturing Under Central Excise Laws When Sold at Same MRP?

February 28, 2020

Case Laws     Central Excise     HC

Process amounting to manufacture or not - repacking - The goods are sold at the same MRP to the consumer. It is nobody’s case that the goods are sold above the MRP to the consumer. The goods received by the vendor are already in a prepacked form and bears necessary declaration including MRP as prescribed under the statutory provisions and they have already been subjected to Excise Duty earlier. - HC

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