Excise on Spectacles & gogles

Dear Friend,

Excise duty is payable only if the goods are manufactured or produced in India. Where the goods are imported and sold as it is (i.e. without carrying out any activity thereon) there is no question of levying C. Excise duty.

Further, mere repacking or branding of spectacles or goggles does not amount to manufacture.  In fact mere repacking or branding of any item does not amount to manufacture unless there is a deeming provision by way of a chapter note or by way of inclusion in schedule III of the C. Excise Act. In case of spactacles and goggles there are no such deeming provisions.  

[b]Therefore, the questions are answered as below:
[/b]
Q: What is the excsie duty payable on spectacles & goggles imported sold as it is.
A: No excise duty is payable when the imported goods are sold as such.

Q: And if sold with repacking and brand name what will be the position.
A: No duty is payable, since repacking or branding or spectacles/ goggles does not amount to manufacture.

Thanks,

Sanjay Dwivedi

In case  of  SSI   Can   the  export  turnover  be   included  in    calculating    the   the  limit of 100 lacs  :-/??? because  it  is  the  sale  that is  exempted  and  not  the  product Please  clarify??

In case of  imported  spectacles ( presuming  that   it is   not  branded  )  with branding acivity  new   product  comes into existance.e.g   in a crockery shop   u may  have   a  brnaded  glass. and  sticker  of brand  has  inadvertantly  tear  off ,can a customer  will accept   that  ??? so putting    a brand  new    marketable   product  comes   into existance .  so it  can  be treated   as manufactur.

please  clarify

1.If a SSI unit produces goods in the brand name of other SSI unit weather excise is payable by him. 2.If SSI manufacturer produces goods in the brand name of a person who is not a manufacturer but a trader (who does repacking,branding,and issue price list) 3.Does that trader will be treated as manufacturer and will he need reg. under excise

what is exciseduty on spectacle frames and sunglasses