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Manufacturer or not

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15 May 2014 if company purchase part or product from his vendor and doing only painting activity on same so, can this company sold this product as a manufacturer or sold under rule 3[5] ( input clear as it is) in terms of excise
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
16 June 2014 Excise duty will not be applicable if unit doing only painting activity. The painting is not amounts to manufacture.
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