Sir
Our manufacturing co is food factory. Various dutiable items are being manufactured here. Now our co purchasing Puffed Rice from the market and just packaging our label to sell the product. My query is that whether after packaging the plain Puffed rice is dutiable or not?
With thanks & regards
Samik Chaudhuri.
Repackaging Puffed Rice with Company Label is Manufacturing, Dutiable Under Central Excise, Sub-heading 1904 10 90, 6% Duty. A discussion was initiated by an individual from a food manufacturing company regarding the excise duty applicability on repackaged puffed rice. The consensus among the respondents was that repackaging puffed rice with a company label constitutes manufacturing under Central Excise laws, thus making it dutiable. It was classified under sub-heading No. 1904 10 90 and subject to a 6% duty rate. Additionally, the possibility of Small Scale Industry (SSI) exemption was suggested for consideration. All responses agreed that the activity attracts central excise duty. (AI Summary)
Central Excise
TaxTMI 
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