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For levy of excise duty

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 July 2014 Is it to chargeable excise duty on packing of air freshener in small cane like 150ml from a big cane say as 20Ltr. with mixing some water and oil. And the use of product is not change after packing. whether is it mentioned in CETA and to avail 150 Lakhs exemption of SSI we need to registered with excise department.
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
20 July 2014 Repacking and relabeling from bulk pack to retail pack is amounts to manufacture but depend upon the classification of goods. SSI exemption will be available to all units after this limit you need to pay excise duty.
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Querist : Anonymous

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Querist : Anonymous (Querist)
21 July 2014 Ok thanks sir, i want to also know that there is no need to registered with department upto 150 lakhs and no declaration will be given to Excise department.
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