https://www.taxtmi.com/forum/issue?id=105676 Import of parts attracts customs duty only; clearance to a SEZ is treated as deemed export and ordinarily attracts no excise duty. However, if local assembly converts parts into a new distinct product that is movable and marketable separately, that assembly constitutes deemed manufacture and excise duty becomes payable. Sending parts to the assembler on a job work basis is suggested to avoid excise liability where assembly would otherwise be treated as deemed manufacture. If assembly does not amount to deemed manufacture, no excise arises on clearance to the SEZ. en-us Tue, 14 May 2013 20:45:31 +0530 Thu, 23 Jan 2025 15:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105676 Import of parts attracts customs duty only; clearance to a SEZ is treated as deemed export and ordinarily attracts no excise duty. However, if local assembly converts parts into a new distinct product that is movable and marketable separately, that assembly constitutes deemed manufacture and excise duty becomes payable. Sending parts to the assembler on a job work basis is suggested to avoid excise liability where assembly would otherwise be treated as deemed manufacture. If assembly does not amount to deemed manufacture, no excise arises on clearance to the SEZ. Discussion-Forum Central Excise Tue, 14 May 2013 20:45:31 +0530 https://www.taxtmi.com/forum/issue?id=105676