https://www.taxtmi.com/forum/issue?id=110906 Whether excise duty falls on a contract manufacturer when the brand owner withholds the Retail Sale Price depends on whether affixing RSP or branding constitutes manufacture; labelling by the brand owner can trigger duty based on tariff value linked to RSP, departmental circulars help interpret but lack statutory force, contract terms determine which party bears liability, and practical steps include seeking an advance ruling or paying duty under protest. en-us Tue, 13 Sep 2016 17:26:07 +0530 Thu, 23 Jan 2025 15:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110906 Whether excise duty falls on a contract manufacturer when the brand owner withholds the Retail Sale Price depends on whether affixing RSP or branding constitutes manufacture; labelling by the brand owner can trigger duty based on tariff value linked to RSP, departmental circulars help interpret but lack statutory force, contract terms determine which party bears liability, and practical steps include seeking an advance ruling or paying duty under protest. Discussion-Forum Central Excise Tue, 13 Sep 2016 17:26:07 +0530 https://www.taxtmi.com/forum/issue?id=110906