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TMI BlogApplicability of Excise ActX X X X Extracts X X X X X X X X Extracts X X X X ..... Is Refurbishment of Electronic Goods Amounts to Manufacture that made Central Excise Act applicable? - Reply By Ganeshan Kalyani - The Reply = To be simple - If new item emerges after refurbishment then excise duty is applicable otherwise no. - Reply By MUKUND THAKKAR - The Reply = I agree view given by Ganeshan Kalyaniji, but sujbect to your turn over is more than 1.5crore. - Reply By venka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tesh B - The Reply = If scrap item is bought and refurbished, will it be considered as manufacture - Reply By KASTURI SETHI - The Reply = Sh.Venkatesh B Ji, Most of the electronic goods of Chapter 85 of Central Excise Tariff Act, 1985 are also covered under Third Schedule to Central Excise Act, 1944 attracting Section 2 (f) (iii) of Central Excise Act, 1944 . If your goods are s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified under Third Schedule you will be treated as deemed manufacturer. Therefore, if adoption of any treatment on the goods renders the product marketable to the consumer, will amount to manufacture. Before taking any decision you must ensure whether your product is specified under Third Schedule. Reply to your query whether scrap if bought out and refurbished amounts to manufacture or not ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be given only after confirmation of Chapter/Sub-heading of the product. On the basis of facts available, I am of the view that the process of refurbishment amounts to manufacture. I also concur with the views of Sh.Ganeshan Kalyani, Sir. - Reply By KASTURI SETHI - The Reply = Sh.Venkatesh B, In continuation to my reply dated 25.3.2016, I add that if essential characters of any goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are changed by any process, that process would amount to manufacture in terms of Section 2 (f) of Central Excise Act, 1944 read with the concerned Chapter of the product under Central Excise Tariff Act, 1985 . Now read all the replies in a coherent style and preference-wise as mentioned below:- 1. Reply of Sh. Mukund Thakkar, Sir 2. Reply of Sh.Ganeshan Kalyani, Sir 3. Mine. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All replies have value in its own aspect. Go step by step in reading and understanding the message contained in replies. - Reply By Ganeshan Kalyani - The Reply = Nicely replied by Sri Kasturi Sir. Reply is covering all the aspects. Thanks. - Reply By MUKUND THAKKAR - The Reply = Nicely replied by Sri Kasturi Sirji... - Applicability of Excise Act - Query Started By: - venkates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h B Dated:- 25-3-2016 Central Excise - Got 7 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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