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    <title>First stage dealer</title>
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    <description>A manufacturer&#039;s depot or warehouse is treated as a First Stage Dealer for the purpose of passing excise duty to the buyer, with the depot regarded as an extended arm of the factory and functioning in the same fiscal capacity as the manufacturer for excise transmission to downstream purchasers.</description>
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      <description>A manufacturer&#039;s depot or warehouse is treated as a First Stage Dealer for the purpose of passing excise duty to the buyer, with the depot regarded as an extended arm of the factory and functioning in the same fiscal capacity as the manufacturer for excise transmission to downstream purchasers.</description>
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      <law>Central Excise</law>
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