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Liable for excise duty

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(Querist)
09 January 2016 If Manufacturing unbranded name cold dring at home and than sale it shopes .It's own brand name is LIPSHIP and unregister under act and it's annual sales is 6.00 to 7.00 lacs .He is proprite. So it will be liable for excise duty?
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Ankur Singhal

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Ankur Singhal (Expert)
09 January 2016 Dear
He is not liable to excise duty at all.
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Ankur Singhal

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Ankur Singhal (Expert)
09 January 2016 Dear Since you client fall under chapter 2202 of CETA, hence ssi exemption is available.
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