DEEMED MANUFACTURE

[Asked by Guest]

If we are importing video conferencing cameras and equipment from China and than put our Brand Name on it and then sale whether it amounts to manufacture under excise laws in India. If yes, what will be excise duty applicable on it.

Or Otherwise,

If we purchase from Importer (an Indian importer) video conferencing cameras and equipment and than put our Brand Name on it and then sale whether it amounts to manufacture under excise laws in India. If yes, what will be excise duty applicable on it.

 

AI Summary

Deemed manufacture by labeling or rebranding triggers excise duty on MRP less applicable abatement under tariff classification.
Affixing a brand name, labeling, relabeling, packing or repacking in a unit container or any treatment to render goods marketable amounts to deemed manufacture under the Third Schedule irrespective of import route; where MRP-based valuation notification applies, excise duty is payable on MRP less the prescribed abatement, with tariff classification determining applicability to photographic cameras.