ajay (Other) (24 Points)
26 August 2014We are bulk importers of chemicals in 20 Kg packaging. This chemical is excisable.
We then repack this in small bottles of 10/15/20 ml sizes.
We sell it without lable, brand and price tag in wholesale to dealers.
If our sale exceeds exepmted limits, Is it required to take excise registration process ? (or does selling in above higlighted conditions make a difference ?)
Venkatanarayana GM
(Partner associate at Hiregange & Associates)
(1279 Points)
Replied 26 August 2014
Dear Mr Ajay,
Import of bulk containers and packing them in small containers some times would amounts to Manufacture.
In your case it has to be examined based on your chapter heading (i.e whether it covers under third schedule?) if it covers then you are liable for excise duty.
Please seek your consultant advise & explain the process to decide whether activity amounts to manufacture?
Venkat
Arun Kumar Singh
(GST Advocate)
(15220 Points)
Replied 31 August 2014
Bulk back to retail pack for some classification of goods is amounts to manufacture. Your products are amounts to manufacture or not depend upon the classification of goods.
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