Manufacture u/s 2(f) of Central Excise Act, 1944

5676 views 9 replies

If a Company is engaged in Designing and printing of fabrics i.e. sarees and other wearing apparels. whether it amounts to be manufacture under central excise act.

If yes then whether registration is required? 

Replies (9)

Normally such designing and printing doesnt amount to manufacture, and hence no Central Excise duty is payable. In fact, now most of the textile items do not attract Central Excise duty and hence even if the process amounts to manufacture, no duty liability aroses. However, to know exactly, you need to classify the product, look at the chapter notes etc. (now deemed manufacture provisions are in plenty) and then decide the duty liability.

If, however, the process does not amount to manufacture and you are doing this work on job work basis, the activity attracts service tax under business auxiliary service. 

is ice made at home place is manufactured goods under excise act???????

Yes. Conversion of water into ice amounts to manufacture.

It is just that Central excise duty is exempted for first turnover of Rs. 1.5 crore. That is why excise people are not visiting homes to collect duty.

Hi,

Can any body explain whether spare supplied under warranty or for proforming after sales services falls under manufacture or not?

Normally, when we purchase RM we pay duty and when some of the spares we supply to service centres should we reverse the cenvat credit taken on it?

No excise duty is there on any supply.

It is just that the amount you are paying is revesal of cenvat credit at the time of removal as such as, when you are supplying something as spares, you are using those spares for manufacturing process and hence reversing the cenvat already taken on those spares.

Hi

Any body tell me  who is  deemed manufactorer under central excise.

Does affixing brand name tantamount to manufacture.

fixing of brand name at manufacturing place ceases the SSI exemption of manufacturer on such products, and duty is leviable on such branded products from start without any exemption.

Hi,

We are  a Steel Wire processing unit (manufacturer) (Steel wire is made from Steel Wire Rod). However, we have some customers who buy Wire Rod (as such as raw material) from us. we had one registrations for the Manufacturer but now we want to do trading from the same premises . So from FY 16-17 we closed the Manufacturing and started buying all the raw material in our manufacturing unit. Now we can sell this material as such as what is the procedure for that. Now we apply for cancellation of this manufacturing licence & apply for Dealer Registration or apply for ammendements in the same licence. If in future we start to manufacturing again than. Can we continue with two licences or single one is sufficient Please help us on this, any reference to similar cases/situations faced by other would be very helpful.

Satish Singhal 

Mobile 9810032099

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
05 July 2026
Financial Controller

NovumLake Partners

Mumbai

CA

View Details
Company
16 July 2026
Manager - Finance & Accounts

Aliens Group

Hyderabad

CA Final

View Details
Company
22 July 2026
Senior Chartered Accountant

SKSS

Patna

CA

View Details
Company
13 July 2026
AVP / VP - PCG Advisory

Workforce Connect

Mumbai

MBA

View Details
Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
ARTICLESHIP 16 July 2026
CA Article

Pipara & Co. LLP.

Mumbai

CA Inter

View Details
Company
23 July 2026
Senior Accountant

Felicity Adobe LLP

Bengaluru

CA Inter

View Details
Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details