Finished Product Condition, Central Excise

[RAM SHARMA]

Dear Experts,

We have purchased corrugated boxes without strapping. If we made  strapping and our labeling on this corrugated boxes then we treat as a final product of our company. Pl clerify.

Thanks

Posts / Replies

[Pradeep Khatri]

I don't think that such activity would fall under Deemed Manufacture under Section 2 f(iii) of the Central Excise Act, 1944 as amended time to time since there is no mention about such activity in the Schedule 3 of the Central Excise Tariff Act, 1985.

Please read the definitoin of deemed manufacture as well as schedule 3 simultaneously.