Shrink Wrap Compliances

[Tej Anand]

Good Afternoon ,

I would like to have your comments on the below mentioned subject :

 

Suppose there is a company in India which imports mobiles from China . The mobiles received from China are in mother boxes and in mother boxes there are say suppose 20 mobile boxes . 

Once these are imported from China and we receive them in India we open these mother boxes and each mobile box is shrink wrapped and then the same is put once again in mother boxes and sent to different warehouses in India from main warehouse .

Can you please let us know if there is any tax implication and view point from the Factory Act or any other act applies to this . Also let us know if we need any licence / permission / Registration .

The above company in India is just importing from China and then reselling in India .

Request you to kindly comment on the same and give us your kind views.

Thanks & Best Regards

Tej Anand

 

AI Summary

Shrink Wrapping Mobile Phones: Legal and Tax Implications Under Central Excise Act Explored A company in India imports mobile phones from China, which are packaged in mother boxes containing 20 mobile boxes each. Upon arrival in India, the company shrink wraps each mobile box before redistributing them to various warehouses. The query seeks to understand if there are any tax implications or legal requirements under the Factory Act or other regulations, including the need for licenses or registrations. The response suggests that shrink wrapping may not be considered a 'treatment' under the Central Excise Act, but acknowledges differing opinions and potential for litigation on this matter.