regarding excise duty

[SANJEET SINGH]

Sir,

If the new manufacturer affix its MRP on the product, Is the manufacturer needed to register with Central Excise and pay the excise duty.

Please guide me

Sanjeet Singh

Advocate

AI Summary

Affixing retail price label amounts to manufacture; registration and excise obligations apply, subject to small scale exemptions.
Affixing or altering the retail sale price on excisable goods is treated as an act of manufacture where tariff entries or notifications treat labeling, relabeling, repacking or other treatments to render goods marketable as manufacture; such acts ordinarily require central excise registration and attract excise liability, subject to available small scale manufacturer exemptions and unconditionally exempt goods.