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Puffed Rice

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..... Sir Our manufacturing co is food factory. Various dutiable items are being manufactured here. Now our co purchasing Puffed Rice from the market and just packaging our label to sell the product. My query is that whether after packaging the plain Puffed rice is dutiable or not? With thanks regards Samik Chaudhuri. - Reply By Rajagopalan Ranganathan - The Reply = Sir, In my opinion it .....

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..... is classifiable under sub-heading No. 1904 10 90 of first schedule to Central Excise Tariff Act, 1985 . The same is chargeable @ 6% vide Sl. No. 26 of Notification No. 12/2012-CE dated 17.3.2012 as amended. - Reply By Ganeshan Kalyani - The Reply = The relevant note of the said tariff is reproduced below for reference. 5. In relation to products of this Chapter, 1 [ labelling or rel .....

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..... abelling of containers or repacking ] from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. repacking amounts to manufacture and therefore attracts central excise duty. - Reply By Ganeshan Kalyani - The Reply = Should you also need to check SSI exemption as per Notification No.8/2003 .....

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..... dated 01.03.2003 - Reply By MARIAPPAN GOVINDARAJAN - The Reply = In my view it is dutiable. - Reply By Mahir S - The Reply = Yes, it is dutiable. - Puffed Rice - Query Started By: - Samik Chaudhuri Dated:- 7-10-2016 Central Excise - Got 5 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - .....

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..... taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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