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

Deemed manufacture determines excise liability: labelling or repacking may attract duty if tariff classification so provides.
Applicability of excise on labelling or repacking depends on whether those activities constitute deemed manufacture; this requires identifying the product and its Central Excise Tariff classification and checking whether the relevant tariff schedule treats packing or labelling as manufacturing activity that attracts excise duty.