Is this process excisable
This query is : Resolved
23 July 2009
A person wants to buy leather shoes and pack and after affixing with his own brand name wants to market it. Is this action of packing and affixing of trade marks amounts to manufacture. If yes what is the exemption limit and what is the procedure to be followed. If the same is unbranded and sold means what is the position. Can any one explain please.
24 July 2009
Since footwear is under Thrid schedule it amount wherein the deemed manufacture is applicable the activities envisaged would be considered as manufacture. The SSI limit is Rs. 150 lakhs after which the CED would have to be paid provided there is an eligibility.
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