I intend to start a mix and match centre for offset printing units in Delhi.
I will buy ready made inks in 5 to 20 kgs cans. Then mix the same by hand to match the shade required by the printing unit and fill in 1 kg and 2 kg cans. Then sell.
Question 1: Will this amount to manufacturing?
Question 2: The turnover will be less than Rs 1.50 crores, do I need to register or inform any authority, other than sales tax department.
Thanks
Anil Bhargava
The process does not amount to manufacture. Further, as your turnover is less than 1.5 crore, otherwise also no duty is required to be paid.
Dear Rajesh ji,
To avoid any confusion/complication at a later date, should I go ahead with application for Advance Rulings in Form-AAR (CE-I) under section 23 C.
OR
there is any notification / clarification already available in the Central Excise rules in my case.
Thnaks
Anil Bhargava
CAclubindia
