Manufacturing or trading

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 April 2011 We import electrical switchgears from foreign suppliers to one of our unit (we have taken manufaturing excise registration)declaring that these are for further manufacture, to customs. After taking into stock we test each product using our test bench and put a label that these are tested and packed in our unit and sell it to customers in small quantities. My question is whether testing, labelling and re-packing amounts to manufacture?.

U S Sharma

U S Sharma (Expert)
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15 May 2011 yes, it amounts to manufacture, provided the identity of product is changed.

say you imported the goods in CKD condition and selling in assembled then its manufacture.

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