Applicability of Excise Act

[venkatesh B]

Is Refurbishment of Electronic Goods Amounts to Manufacture that made Central Excise Act applicable?

AI Summary

Refurbishing Electronics: When Does It Qualify as Manufacturing Under Central Excise Act? Key Factors and Turnover Limit. A discussion on a forum addresses whether refurbishing electronic goods constitutes manufacturing under the Central Excise Act, making excise duty applicable. One participant suggests excise duty applies if a new item emerges post-refurbishment, while another agrees, adding the turnover must exceed 1.5 crore. Another contributor explains that goods listed under the Third Schedule of the Central Excise Act are deemed manufactured if they become marketable after treatment. The consensus is that refurbishment may constitute manufacturing if it alters the essential character of the goods, subject to specific classifications under the Central Excise Tariff Act.