Applicability of Excise

[Rahul Bagaria]

I wanted to know if any labelling in the box of the product will attract excise.

Also, if the main box ( carton) is segregated into 2 small box ( carton) and then further labelling done, will excise duty attract? 

AI Summary

Labeling or repackaging products may incur excise duty if deemed manufacture under Central Excise Tariff Act, Schedule 3. A participant inquired whether labeling on a product's box or repackaging into smaller boxes would attract excise duty. The first response clarified that excise duty applies if the activity is considered deemed manufacture, specifically if the product is listed in the third Schedule to the Central Excise Tariff Act (CETA) 1985. The second response emphasized that labeling or repacking certain products may be deemed manufacture and requested the product name and tariff number to verify its status under the Central Excise Tariff Act.