Repacking and Relabeling of Products

[Guest]

Dear Sir,

Can our Processor(i.e Job worker) carry out repacking and relabelling of Products. Such products are not MRP based products and as per that product chapter heading repacking and relabelling does not amts to manufacture.So please explain us how he can carry out such activity whether on payment of duty or whether without payment of excise duty, Please explain the procedure,Please give us any reference regarding this.Thanksand regards.

AI Summary

Job Worker Repacking and Relabeling Without MRP: Clarification on Duty Obligations under Notification 214/86 A query was raised regarding whether a job worker can repack and relabel products that are not based on Maximum Retail Price (MRP) without it being considered manufacturing, thus affecting excise duty obligations. The response advised referring to Notification 214/86, which allows the movement of excisable goods without paying duty if the process does not constitute manufacturing. It was clarified that the principal manufacturer should handle any duty obligations.