Excise query

it would be clubbed

read the lines in notification 8/2003

by a manufacturer by one or more factories

by a factory by one or more manufacturers

so the gross turnover for the year would get clubbed for excise purpose as the factory remains same.

As per the above mentioned notification which if tariff notification 8/2003, Total turnover of both the manufacturer is to be clubbed as notification uses the word one or more manufacturer in point no. vi) of the said notification.

Hence will be liable to excise.