Mr. A is importing organic & Inorganic Chemical in bulk packing material.Now he is packing & repacking that bulk packing in to small packing and some product labelling & relabelling.
so he has register himself as manufacturer or dealer...? By act he is deemed manufacture
Your products will covered under deemed manufacture but in the case of CCE Vs. Meemakhi & Co. (2006) 204 ELT 430 (CESTAT), it was held that pouting chemicals from bulk container into small contrainer brought by customer is not repacking from bulk to retail pack. If you have to change the identity of the goods then it will amounts to manufacture otherwise you should registered as a dealer.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
