Repacking of MRP products falling under any chapter heading

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Dear Sir,

We are a manufacturer of MRP products, If we want to transfer the product to our depot, and at there i.e. depot they are repacking such material. So if our product falls under relevant chapter heading in which repacking does not amtsto manufacture, Then also even if the depot is doing repacking of such material then whether it amts to manufacture, i..e if mrp products falls under any chapter heading then whether repacking or relabelling amts to manufacture,Pls explain ,thanks and regards,.

AI Summary

Repacking MRP Goods at Depot: Not Manufacturing, But Beware of Confiscation and Duty Liabilities Under Section 4A. A manufacturer inquires whether repacking or relabeling MRP products at a depot constitutes manufacturing if the products fall under a chapter heading where repacking is not considered manufacturing. Two replies address this query. The first response clarifies that Section 4A applies to pre-packed commodities, and repacking or altering MRP goods post-removal can lead to confiscation. The second response advises that goods should be supplied from the factory on an MRP basis, warning that repacking at a depot may raise departmental objections and result in additional duty liabilities.