Excise Duty applicabilty

excise is charged on manufacture only

but Mr. Sharma...excise is also applicable on packing or repacking or labeling or relabeling of goods for sale..

so i want to know whether it is applicable to us or not in this case.....

Packing for courier is not packing/repacking of goods.

However, if you are putting your brand, or putting MRP etc., it amounts to manufacture and excise duty is payable.

Originally posted by : somenath mukherjee
	hi...my company want to start online trading of shoes... The goods will be sent via courier...I want to know whether excise duty is applicable on packing of goods for courier.. please provide me informations..

shoes counts in pairs or in pieces, so the quantity is defined, 

bulk to retail packing amouts to manufacture, or if the brand / label change the status of the materials, 

mere packing for transportation does not amount to manufacture, provided the packing materials are procured duty paid :)