I have recently got Excise registration 4 months (Feb.2013) back & not filed as yet Return due to Ignorance. My total turnover in the FY 2012-13 is NIL. I have purchased a Machine (not for sale) & Paid CVD. Please let us know what types of Return i have to file & due dates etc for filing of returns with Excise. Can i claim CVD as input. Thanks.

Dear Experts,

we have manufactured dies and tools as per the customer requirement. Now we want to recover the cost chaging excise and vat. but customer is telling that as per the notification no- 67/1995 of central excise, 16-3-1995 if the tools are lying with you and use for manufacturing dutiable goods, duty can not be charged. [Pls note that the cost of dies & tools not included in the basic price of manufactured goods].
As per our generic pratice we are not sending the tools physically to the customer and keeping it under 57F4. pls help to act lawfully & correctly.

I have started a trading firm with excise license. What I got to know is that we have to pass on the excise duty which is charged by the manufacturer to us.

For eg. if material is of Rs.100. We are charged 100+12.36(excise).

Now we want to sell that material in Rs.120.
Do we have to charge
120+12.36(excise by manufracturer)
OR
120+14.83(excise of 12.36% on 120)

Our consultant told that we have to charge according to first case but with that our client can easily know whats the actual cost price and how much profit margin we have.

How to hide this profit from our cutomer.

Thanks.

GOODS MANUFACTURED BY OR ON BEHALF OF GOVT. IS DUTIABLE? IF YES THEN WHAT IS THE REASON FOR THAT.

Respected Experts,

I want to know about the online SSI registration under central excise.

I belong to Ahmedabad Gujarat so please guide me how and where I can approach to deal with this situation.

if any help-line numbers are available then please give me.

A co. Manufactured the goods on 1.3.2013. On which duty was leviable @10%. On 4.3.2013 govt increased duty from 10 to 12 %. Now on 7.3.2013 co. Sold the goods out of goods on manufactured 1.3.2013. So my query is what will be rate applicable for goods sold? And reason.

Dear Sir,
Please give me the procedure of new sales to out side country.this is 1st time for out side billing.

In case of Dabur INDIA SC-
An assessee classifies “Hajmola” as a Candy:
Hajmola contains 25% sugar and 75% medicine. It has the necessary ingredients as per Ayurvedic experts, which helps in digestion and control acidity. Based on its essential character and use, it is an ayurvedic medicine and not a candy. Hence, classification is not correct. [Dabur India (SC)]

But my query trade parlance has more importance than technical or dictionary meaning.
Then why technical meaning as 25% suger & 75% medicine used here. As in normal practice no doctor will prescribe it as medicine. It is just like other chocolate candies we have.


If meaning of word is not clear, refer to trade practice. If trade understanding of a product cannot be established, find technical or dictionary meaning of the term used in the tariff. You may also refer to BIS or other standards, but trade parlance is most important

pls provide the detail of rule or section of excise in which consignee can take modvat benefit of excise in E1 sale and one more thing if dealer has some profit margin and raise commercial invoice on amount more than manufacturer's invoice then should he charge cst on excess amount ??

DEAR SENIORS,

THERE IS A DOUBT TO ME REGARDING GENERAL PENALTY UNDER RULE 27 OF C.E. RULES, 2002, WHICH PROVIDES MAXIMUM PENALTY OF Rs. 5,000/-.

ONE OF MY CLIENTS COULD FILE DELAYED THEIR RETURNS i.e. ONE ER-4, ONE ER-5, ONE ER-7 AND FIVE ER-6 (TOTAL EIGHT RETURNS WERE DELAYED). CONSEQUENTLY, A SHOW CAUSE NOTICE ISSUED BY THE SUPERINTENDENT HAS BEEN SERVED TO THEM IMPOSING PENALTY UNDER RULE 27 OF C.E. RULES, 2002.

MY QUESTION IS WHETHER PENALTY MUST BE IMPOSED Rs. 5,000/= ONLY FOR SINGLE S.C.N. OR CAN BE IMPOSED RS. 40,000/= FOR TOTAL EIGHT DELAYED RETURNS; @ 5,000/= FOR EACH DELAYED RETURN.

KINDLY GIVE YOUR EXPERT OPINION WITH RULINGS OR CIRCULAR, AS SOON AS POSSIBLE.

THANKS A LOT IN ADVANCE.