Avail 50% discount on All CS & CMA subjects for Dec batch . Use coupon code Dec14

Home > Experts > Excise > Pass on duty in excise

Please Wait ..

to your account


Remember Me

Forgot your password?

Sign-up now

Join CAclubindia.com and Share your Knowledge. Registered members get a chance to interact at Forum, Ask Query, Comment etc.

Pass on duty in excise (Excise)

Report Abuse
This query is : Resolved

( Author )
07 March 2013

explain me concept of pass on excise duty in excise with example

Thanks in advance


( Expert )
07 March 2013




Rajeev Kumar Garg

( Expert )
07 March 2013

As per Excise Rules, Excise duty is charged and paid on the manufactured goods by the manufacturer not on trading of the goods by the trader. When a trader or dealer purchase the goods from its manufacturer and pay the appropriate duty on that goods to manufacturer and want to transfer such duty to their buyer on their bill, then that trader or dealer gets registration from excise department as a “first stage dealer” or “second stage dealer”. Thereafter, they can issue an invoice by which, they can pass on (transfer) the duty to its end user or purchaser.

Rajeev Kumar Garg
(M.Com, L.L.B.)
Consultant (Excise, Customs & Service Tax)
Ph. no. +91 7500802402



You need to be the querist or approved CAclub expert to take part in this query .

Click here to login ( Members Login ) now

Similar Resolved Queries :


Quick Links

back to the top