Levy excise duty

hello asim.. 1. Yes the company is required to pay excise duty as you are manufacturing drums (if it is having a different character, name and use from the material used) although material is supplied by other. for rates, refer to central excise tarrif act, 1975 2. you are separately required to register your factory in west bengal as you are liable to pay excise duty. 3. since the given process is a manufacturing process on which excise duty is leviable, you are not liable to pay service tAx on job work (negative listed).....so u are not required to register under service tax..... howevr in any case, the given process is not a manufacturing process (depending upon case to case basis), then no excise duty would be leviable and u will not be required to obtain registration under excise.....bt in that case u will be liable to pay service tax on job work and required to obtain registration under service tax..