Sirs,
I have a client who buys certain chemicals in tanker loads from manufacturers (21 Metric Ton each). He is interested in barreling it (200 Litres each) and export. Does he require a manucturer's excise number? Or will the excise dealer number would suffice?
Regards
Those goods mentioned in the Third Schedule to the Central Excise Tariff Act amounts to manufacture whether he done packing or re-packing. In that case dealer registration will not serve the purpose. He has to obtain exicse registration for manufacturing purpose.
Refer Sectioon 2(f)(iii)
The Circular refers it the way of packing. If the assessee is not repacking the goods bulk pack to retail pack, it doesnot tantamount to manufacture. But if it constitute retail pack, the re-packing constitute manufacture. Say for transporting the goods, from bulk packing to smaller pack doesnot constitute manufacture.
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