Excise law

Sushant Kumar Chakravarty (Querist) 18 September 2010 This query is : Resolved
Please note:

One of my clients import goods from foreign in container/bulk quantity. He pays custom duty and CVD( he is having IEC code) He soon receive the goods in India, affixes his logo/sticker and sale in the local market. My querry is whether he is treated a manufacturer or trader. If he is manufcturer,he has to pay duty soon the goods are removed from campus. He may claim CENVAT also. If he is a trader, he need to charge local VAT or if any buyer needs CENVAT invoice, he may charge it and claim CENVAT against CVD already paid. A number of experts replied considering my querry related with MRP matter. My querry is to know whether affixing own logo/sticker is manufacturing actifity or trading activity ? MRP valuation system is known to me.
Comment please.

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Madhava Law Office (Expert) 28 September 2010
The activity of labelling is deemed to be a manufacturing process in respect of notified goods. Thus if your client's product is covered in such notified goods then such activity shall be treated as manufacturing activity.

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Excise law

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