TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Ministry of Finance Clarifies 'Manufacture' Definition for Labeling, Repacking in Central Excise Tariff; Duty Liability Case-Specific.</h1> The circular from the Ministry of Finance clarifies the definition of 'manufacture' in relation to labeling and repacking activities under certain chapters of the central excise tariff. It addresses whether transferring liquid chemicals from bulk containers to smaller vessels at a dealer's premises constitutes repacking. The determination of whether an activity is considered repacking depends on specific facts, such as whether the packaging is for wholesale or retail and includes details like manufacturer information and quantity. The circular emphasizes that duty liability is case-specific and should be assessed based on all relevant facts.
TaxTMI 
TaxTMI 
