Repacking and down sizing amounts to manufacturing

[chaganti srinivas]

Big lot repacked into small packs. will repacking and down sizing amounts to manufacturing and need to pay duty as per Tariff?.

AI Summary

Repacking Large Lots Into Smaller Packs Not Considered Manufacturing Under Central Excise Tariff Act, 1975 A query was raised about whether repacking large lots into smaller packs constitutes manufacturing under Central Excise, thereby requiring duty payment according to the tariff. The response clarified that certain items are deemed as manufactured according to the Central Excise manual. However, unless specified in the chapter or section notes of the Central Excise Tariff Act, 1975, repacking alone does not qualify as manufacturing for duty purposes.