Does repacking of eva copolymer amount to manufacture?

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Dear Sir,

We are a manufacturing company. Some of our customers require EVA Copolymers under tariff sub heading 39013000 which is one of our input. We want to sale this after re-packing into same or smaller quantity. Does repacking / re labelling of this product amounts to manufacture?

Replies (1)
If packibg is a necessary or ancillary process required to make the product capable of sale than it will be considered as manufacturing. If its not the necessary process but such process is included in section or chapter notes in the first or third schedule than it is a deemed manufacturer . if both tge abive condition are not satisfied than no excise duty as no manufacter since no new products with distinct identity has emerged. Regards

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