Notification no. 12/2012 central excise dated 17/03/2012 ser

 


Querist : Anonymous (Querist) 29 March 2012

R/sir
We are a manufacturer of needles as per notification no. 12/2012 central excise dated 17/03/2012 serial no. 342
Any Chapter
Polypropylene, stainless steel strip and stainless steel capillary tube required for manufacture of syringes, needles, catheters and cannulae rate of duty
6%
condition no. 3

The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may
be, having jurisdiction that such goods are cleared for the intended use specified in column (3) of the Table.
please clarify the procedure of the above how could avail this exemption.
our vendor insist us to follow rule 2001 concessional rate of duty which is in condition no. 2. but we don't agree if condition no. 2 follow than why should it mentioned in condition no.3 in this notification.




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