Repacking and relabelling of Bought out items alongith final product

[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 Non-MRP Products: Not Manufacturing, Service Tax Applicable, Issue Challan Required A query was raised regarding whether a job worker can perform repacking and relabeling of non-MRP based products without it being considered manufacturing, and whether this activity requires payment of excise duty. The response clarified that service tax would be applicable to the transaction, and a challan should be issued when sending goods to the job worker.