What is manufacture under central excise act

Whether Purchasing of single cotton Yarn cone of 2kg each and mere Re-winding them into smaller pices/ cones (say 250 grams each) amounts to Manufacture for determining taxability under Central Excise Act ???

Replies (2)

any addition or deletion of its original character of a product is amounting to manufacturing including repacking from bulk

container to even small ones and the same is marketable it is considered as manufacturing.

That is to say original character was in bulk container and when filled .

 

That is why to avoid all the complications the GST has brough in the definition of "  supply of destination " let it be finished marketable product or work in progress product or sample product it is considered for GST taxation.

 

Very interesting to accept this 

Thank you for your reply sir.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details