Finished Product Condition

[RAM SHARMA]

Dear Experts,

We have purchased corrugated boxes without strapping. If we made  strapping and our labeling on this corrugated boxes then we treat as a final product of our company. Pl clerify.

Thanks

[YAGAY andSUN]

I don't think that such activity would fall under Deemed Manufacture under Section 2 f(iii) of the Central Excise Act, 1944 as amended time to time since there is no mention about such activity in the Schedule 3 of the Central Excise Tariff Act, 1985.

Please read the definitoin of deemed manufacture as well as schedule 3 simultaneously.

AI Summary

Strapping and labeling corrugated boxes not 'Deemed Manufacture' under Section 2 f(iii) of Central Excise Act, 1944. A user inquired whether adding strapping and labeling to purchased corrugated boxes would classify them as a final product under the Central Excise Act. An expert responded that this activity likely does not qualify as 'Deemed Manufacture' under Section 2 f(iii) of the Central Excise Act, 1944, as it is not mentioned in Schedule 3 of the Central Excise Tariff Act, 1985. The expert advised reviewing the definition of deemed manufacture and Schedule 3 for clarification.