Does it is mandetary to manunfacture a part of product to avail the complete exice exemption in uttrakhand. IF we leting out the complete manufacture to jobworkers and labeling by our name. can we availe the exemption of excise duty.
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excise exemption
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If your label shows that only "Marketed by", then only there will not be excise duty othrewise excise duty will be applicable.
Undertaking job work is complete manufacture, if the process undertaken by the job worker amounts to manufacture. Ownership of goods or any marketing tie up are irrlevant for the purpose. The job worker is entitled to central excise exemption.
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