https://www.taxtmi.com/forum/issue?id=109806 Whether affixing or relabelling, packing or repacking purchased footwear constitutes manufacture attracting excise registration and duty is disputed. The legal position advanced is that processes which render goods marketable-including labelling and repacking-fall within the definition of manufacture and can trigger excise liability, supported by an appellate authority cited by forum participants. The discussion also notes VAT consequences for value addition on resale and consumer-protection concerns where branding misrepresents quality. en-us Fri, 29 Jan 2016 17:18:40 +0530 Thu, 23 Jan 2025 15:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109806 Whether affixing or relabelling, packing or repacking purchased footwear constitutes manufacture attracting excise registration and duty is disputed. The legal position advanced is that processes which render goods marketable-including labelling and repacking-fall within the definition of manufacture and can trigger excise liability, supported by an appellate authority cited by forum participants. The discussion also notes VAT consequences for value addition on resale and consumer-protection concerns where branding misrepresents quality. Discussion-Forum Central Excise Fri, 29 Jan 2016 17:18:40 +0530 https://www.taxtmi.com/forum/issue?id=109806