https://www.taxtmi.com/forum/issue?id=5495 Painting of auto parts is treated as deemed manufacture under the Central Excise tariff framework, so excise duty is chargeable on initial painting. Repainting of components returned by the OEM after stripping the original paint is also regarded as deemed manufacture, subject to compliance with the Central Excise rules governing manufacturing operations and related procedural requirements. A customer contention seeks classification as service tax rather than excise, presenting a tax characterisation issue. en-us Fri, 29 Mar 2013 10:38:28 +0530 Thu, 23 Jan 2025 15:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5495 Painting of auto parts is treated as deemed manufacture under the Central Excise tariff framework, so excise duty is chargeable on initial painting. Repainting of components returned by the OEM after stripping the original paint is also regarded as deemed manufacture, subject to compliance with the Central Excise rules governing manufacturing operations and related procedural requirements. A customer contention seeks classification as service tax rather than excise, presenting a tax characterisation issue. Discussion-Forum Central Excise Fri, 29 Mar 2013 10:38:28 +0530 https://www.taxtmi.com/forum/issue?id=5495