09 March 2009
is the process of packing of goods form part of goods? is packing of goods considered to be a part of manufacturing of goods? does process of manufacturing of goods fall under the definition of goods?
09 March 2009
In general packaging does not amount to manufacture, but it may amounts to deemed manufacture under various chapter heading or for goods falling under third schedule of Central Excise Act. The cost of packaging is to be included in the value of goods for the purposes of Section 4 of Central excise Act. Further, cenvat on packaging material is available.
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