Hi Experts
Whether removing almond from its shell with machines will amount to manufacturing?
and if further sell into small packings with brand name will amount to manufacturing?
Please at earliest
thanks in advance
Hi Experts
Whether removing almond from its shell with machines will amount to manufacturing?
and if further sell into small packings with brand name will amount to manufacturing?
Please at earliest
thanks in advance
The essence of manufacture is that the raw material which is used to produce the final product shud loose its identity & shall not be identifiable in the manufactured product.
In your case what you are doing is not manufacturing any product. An product already formed naturally is being removed from its shell to make it saleable. So It won't constitute as manufacture, hence you wont be liable to pay excise duty.
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