Excise on repacking

if your product fall with in the Third Schdule of CETA then the activity done by you amounts to manufacture as per section 4A of the Central Excise Act and you are liable to Excise duty.   

Excise duty payble on Manufacturing of goods, which be payable at the time clearance of the final product.

Relabling amount to Manufacturing activity, so Excise duty applicable.

Regards

Kumar