TaxTMI 
TaxTMI 
Dear Sir
What is the procedure to repacking of Finished goods once manufactured by the manufacturer due to a labeling problem?That finished goods already declared in last month ER 1 . Let me know the central excise procedure
Procedure to Repacking of Excisable finished Goods
16 Mar 2017 
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Repacking as a manufacturing process requires inclusion of repacking cost in valuation and duty on the final product.
Repacking of excisable finished goods is a manufacturing process whose cost must be taken into account for valuation and duty on the final product; a captively invoiced removal for repacking and subsequent return to finished goods, reflected in periodic returns, is the practical procedure. For products valued on MRP, such as specified medicaments, duty is computed on MRP after the applicable abatement and repacking value must be included in the declared MRP. Return revision deadlines must be observed. (AI Summary)
Repacking of excisable finished goods is a manufacturing process whose cost must be taken into account for valuation and duty on the final product; a captively invoiced removal for repacking and subsequent return to finished goods, reflected in periodic returns, is the practical procedure. For products valued on MRP, such as specified medicaments, duty is computed on MRP after the applicable abatement and repacking value must be included in the declared MRP. Return revision deadlines must be observed. (AI Summary)