https://www.taxtmi.com/forum/issue?id=3486 Shrink wrapping of imported mobile handsets after arrival may be treated as deemed manufacture if the post import treatment renders the goods marketable, potentially attracting excise characterisation and related tax obligations; competing views treat shrink wrapping as mere packaging, leaving scope for litigation and attendant regulatory consequences such as registration or compliance if classified as manufacturing activity. en-us Tue, 11 Oct 2011 14:17:00 +0530 Thu, 23 Jan 2025 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3486 Shrink wrapping of imported mobile handsets after arrival may be treated as deemed manufacture if the post import treatment renders the goods marketable, potentially attracting excise characterisation and related tax obligations; competing views treat shrink wrapping as mere packaging, leaving scope for litigation and attendant regulatory consequences such as registration or compliance if classified as manufacturing activity. Discussion-Forum Indian Laws Tue, 11 Oct 2011 14:17:00 +0530 https://www.taxtmi.com/forum/issue?id=3486