Manufacture under excise act


Dear Members,

One of my client is purchasing two wheeleer accessories like saree guard, mirror, engine guard etc from small time manufacturers and packs it under his own Brand name. Then he distributes it to pan India. Whether this comes under deemed manufacturing as per Sec. 2(f)(ii) or (iii)?

As per notification F No. 167/38/2008-CX-4 dt. 16.12.2008 "Parts, Components & assemblies of automobiles" under any heading comes under the purview of Sec. 2(f)(ii) or (iii), since the notification does not mentions accessories, can we interpret and take shelter under this terminology, since assemblies will be different from accessories?

Early reply helps me a lot.

Regards,

Adv. Prasanna Simha

 
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Excise & Service Tax Consultant

It will covered under the deemed manufacture under section 2(f)(iii) of the central excise act, 1944 and excise duty will be payable. 

 
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