Repacking and down sizing amounts to manufacturing, Central Excise

[chaganti srinivas]

Big lot repacked into small packs. will repacking and down sizing amounts to manufacturing and need to pay duty as per Tariff?.

Posts / Replies

[Rama Krishana]

There are various items which are deemed as manufacture. You may find a list of deemed manufacture in the central excise manual on this site. Other than items mentioned in the chapter notes / section notes of the Central Excise Tariff Act, 1975, no other items shall be subject to manufacture merely on the basis that bulk pack has been repacked into small packs.