applicablity on excise on brand

[Anil Jangid]

Suppose,I am a proprietor and trading in ladies footwear, we are purchasing ladies footwear from vendor and no excise duty charges on this footwear by vendor and we are selling footwear without any alteration only using my brand name/label/repacking.

Kindly let us know whether we are required to registered with excise act or not?

2. If required to obtained Excise then What will be the rate of excise on Ladies footwear and Rate of abatement on MRP Price.

AI Summary

Labelling and repacking as manufacture can trigger excise registration and duty under central excise law.
Whether affixing or relabelling, packing or repacking purchased footwear constitutes manufacture attracting excise registration and duty is disputed. The legal position advanced is that processes which render goods marketable-including labelling and repacking-fall within the definition of manufacture and can trigger excise liability, supported by an appellate authority cited by forum participants. The discussion also notes VAT consequences for value addition on resale and consumer-protection concerns where branding misrepresents quality.