https://www.taxtmi.com/forum/issue?id=111206 Whether a small-scale producer of hand-made chewing tobacco must register or can claim SSI exemption depends on whether packing/repacing/labeling is treated as deemed manufacture. The product is listed in the SSI exemption annexure, but packing performed manually amounts to manufacture under the statute and invokes the deemed-manufacture entry; eligibility should be determined by reference to the latest SSI exemption notification and the current excise duty notification. en-us Tue, 06 Dec 2016 18:07:59 +0530 Thu, 23 Jan 2025 15:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111206 Whether a small-scale producer of hand-made chewing tobacco must register or can claim SSI exemption depends on whether packing/repacing/labeling is treated as deemed manufacture. The product is listed in the SSI exemption annexure, but packing performed manually amounts to manufacture under the statute and invokes the deemed-manufacture entry; eligibility should be determined by reference to the latest SSI exemption notification and the current excise duty notification. Discussion-Forum Central Excise Tue, 06 Dec 2016 18:07:59 +0530 https://www.taxtmi.com/forum/issue?id=111206