MY QUERY IS THAT FIRST WE PURCHASE BLANK CD FROM SUPPLIER AND thenafter LOADING OF EDUCATION CONTENT IN THE BLANK CD AND AFTER THIS WE WILL SALES THE SAME TO EDUCATIONAL PUBLISHERS.
MY QUESTION is that whether Central excise is applicable to us or not.
Loading Content on Blank CDs Considered Manufacturing, Subject to Excise Duty; SSI Exemption May Apply for Educational Publishers A participant inquired whether central excise duty applies when purchasing blank CDs, loading them with educational content, and selling them to educational publishers. The response clarified that adding content to CDs constitutes manufacturing, making it subject to excise duty. However, the possibility of availing Small Scale Industry (SSI) exemptions was mentioned, suggesting further examination of specific details. (AI Summary)