Bulk pack to retail pack, labeling and relabeling

It is not manufacture.

Mere convertion of wholesale pack to retail pack is not manufacture when it does not lead rise to a new commodity.

excise is applicable on packing / repacking / levelling of "manufactured goods" as said by yourself, its jeera / pepper , and its crops / spices, ( natural products) and not manufactured, hence ED inapplicable unless any processing is done by sone manufacturer.

Dear Expert,

can somebody provide me the details note on packing and repacking activity whether excise duty applicable or not,

Thanks

Nilesh

Deemed Manufacture is applicable to those products specified in Third Schedule of the Central Excise Tariff Act, 1985.

The prodcut pepper  and cumin is defined in chapter 9 does not attract any central excise duty, so packing or repacking itself does not amount to manufacture.

Pls find the definition of manufacture,

Section 2 (f) of Central Excise Tariff Act, 1944 defines manufacture as,

"manufacture" includes any process, -

(i) incidental or ancillary to the completion of a manufactured product;

(ii) which is specified in relation to any goods in the Section or Chapter notes of the First

Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture;

(iii) which, in relation to the goods specified in the Third Schedule, involves packing or

repacking of such goods in a unit container or labelling or re-labelling of containers

including the declaration or alteration of retail sale price on it or adoption of any other

treatment on the goods to render the product marketable to the consumer, and the word

"manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any

person who engages in their production or manufacture on his own account;