Puffed Rice

[Samik Chaudhuri]

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.

AI Summary

Repacking equals manufacture: packaged puffed rice treated as dutiable under central excise framework, subject to small scale exemptions.
Repacking or labelling puffed rice from bulk to retail is treated as manufacture under the tariff note for food products, bringing the packaged puffed rice within central excise tariff classification and making it chargeable to central excise duty; manufacturers should also assess eligibility for small scale/SSI exemptions under the relevant notifications.