https://www.taxtmi.com/forum/issue?id=108499 Repacking imported ion-exchange resin into bottles is packing and does not constitute manufacture because the resin falls under the relevant tariff heading and is outside the Third Schedule. If the SSI trading unit is merged and assets taken over, trading may continue subject to that manufacture-definition. To avail CVD and SAD credit on the imported resin the entity must register as a first stage dealer. Trading conducted at the same premises as manufacturing requires distinct physical demarcation and a separate entrance for excise compliance. en-us Mon, 27 Apr 2015 13:26:17 +0530 Thu, 23 Jan 2025 15:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108499 Repacking imported ion-exchange resin into bottles is packing and does not constitute manufacture because the resin falls under the relevant tariff heading and is outside the Third Schedule. If the SSI trading unit is merged and assets taken over, trading may continue subject to that manufacture-definition. To avail CVD and SAD credit on the imported resin the entity must register as a first stage dealer. Trading conducted at the same premises as manufacturing requires distinct physical demarcation and a separate entrance for excise compliance. Discussion-Forum Central Excise Mon, 27 Apr 2015 13:26:17 +0530 https://www.taxtmi.com/forum/issue?id=108499