https://www.taxtmi.com/forum/issue?id=109042 Section 2(f) treats packing, repacking and labeling as manufacture for excise where processes render goods marketable, but excisability depends on tariff classification and inclusion in the Third Schedule; rice and dal, as agricultural produce, are not excisable and packaging does not attract central excise, and although mustard oil is a manufactured product under the Tariff, the relevant chapter is not in the Third Schedule so packaging there also does not attract excise. Packaging remains subject to Legal Metrology rules and FSSAI registration. en-us Tue, 18 Aug 2015 16:27:44 +0530 Thu, 23 Jan 2025 15:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109042 Section 2(f) treats packing, repacking and labeling as manufacture for excise where processes render goods marketable, but excisability depends on tariff classification and inclusion in the Third Schedule; rice and dal, as agricultural produce, are not excisable and packaging does not attract central excise, and although mustard oil is a manufactured product under the Tariff, the relevant chapter is not in the Third Schedule so packaging there also does not attract excise. Packaging remains subject to Legal Metrology rules and FSSAI registration. Discussion-Forum Central Excise Tue, 18 Aug 2015 16:27:44 +0530 https://www.taxtmi.com/forum/issue?id=109042