Applicability of Excise Act

[venkatesh B]

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

AI Summary

Refurbishment as manufacture: refurbished electronics can be treated as manufacture if essential characteristics change or a new marketable item emerges.
The refurbishment amounts to manufacture where the process produces a new or marketable item or changes the essential character of the goods; inclusion of the product in the Third Schedule can render the refurbisher a deemed manufacturer under the tariff rules, and applicability requires chapter/subheading classification and consideration of commercial thresholds.