Dutiability of packing, labelling, relabelling& repacking

This query is : Resolved 

07 September 2014 Is packing, labelling, repacking activities liable to excise duty? As per case law CCE vs Prabhat Packaging Ltd it was held not amount to manufacture and no excise duty leviable. Since I am preparing for CMA inter I need academic clarification.

11 September 2014 The products are depend upon the classification of goods. It will fall under the deemed manufactured.


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