https://www.taxtmi.com/forum/issue?id=106545 Whether manufacture of PET bottles for captive use in filling liquor attracts Central Excise is disputed: one view contends that where the final product (liquor) lies outside the Central Excise Tariff the bottle's cost is subsumed within State Excise and no Central Excise duty arises; the contrary view treats Central and State excises as distinct, asserting that manufacture (including captive consumption) of PET bottles can attract Central Excise, requiring registration and duty payment, with branding on bottles cited as an indicator of dutiable manufacture. en-us Fri, 21 Feb 2014 17:24:11 +0530 Thu, 23 Jan 2025 15:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106545 Whether manufacture of PET bottles for captive use in filling liquor attracts Central Excise is disputed: one view contends that where the final product (liquor) lies outside the Central Excise Tariff the bottle's cost is subsumed within State Excise and no Central Excise duty arises; the contrary view treats Central and State excises as distinct, asserting that manufacture (including captive consumption) of PET bottles can attract Central Excise, requiring registration and duty payment, with branding on bottles cited as an indicator of dutiable manufacture. Discussion-Forum Central Excise Fri, 21 Feb 2014 17:24:11 +0530 https://www.taxtmi.com/forum/issue?id=106545