Excised duty on branding

This query is : Resolved

Yogesh Khemka (Querist)
Follow

08 January 2011 One of our client is importing some plywood sheets from Malaysia on which the client is paying Custom duty which includes CVD (in lieu of excise). These sheets do not have any brand on them. However, now our client wants to affix its own brand in these sheets, after they are imported into India.
Kindly advise if it would attract any excise duty....

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)
Follow

08 January 2011 If no manfcaturing process, no excise.

Message likes : 1 times

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
Follow

11 January 2011 Branding in normal course does not amount tomanufacture. However the chapter notes/ section notes at times deem some processes amounting tomanufacture under section 2 (f) (ii). Since there are no such deeming fiction for plywood for the process of branding there is no manufacture and the same wouldbe trading only.

Message likes : 1 times

Yogesh Khemka

Yogesh Khemka (Querist)
Follow

11 January 2011 Thanks a lot Madhukar sir and Shailesh sir. Your reply was of great help to me...

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now