There is a publishing house which publishes spiritual books and DVDs.

Books are printed from various printers.The publishing house gives the content. Two mode of printing was used. 1. Publisher supply paper and printer prints the book. 2. Printer uses his own paper and print the book.

Dvds are replicated with vendors who charge excise duty with abatement which we pay the vendors.

Now, the observation is as follows:

Being a manufacturer of excisable goods which are chargeable to nil rate of excise duty or are falling under head where rate is Blank. Further, as per Rule 9(2) (i), persons who manufacturer excisable goods which are chargeable to nil rate of excise duty are fully exempted from the duty by a notification subject to the declaration to be made in specified Form.

Hence, the publisher was asked to register under excise or submit the declaration form.

Now the point of contention is as follows:

The point of taxation arises only on the account of manufacture. As per Excise Act, the job-worker (printer) is the manufacturer under both the circumstances. Deemed manufacturer is not arising as price is the sole-consideration for awarding the order and there is no principal to principal basis.

Hence, the publisher is not a manufacturer and hence need not register under excise or file a declaration to such effect.

Pls clarify.

X is an manufacturer and exporter of taxable goods in excise. Total export tunover is 20 cr out of which 18.5 cr is export sale and balance 1.5 cr domestic sales.

1. Is he liable to take excise regisration?
If yes liabilty of excise duty.

2. Liability to take excise registration
if 100% export turnover.

Sir,
We have mfg.unit and now we have purchased a new adjoining plot with our existing unit,plz tell us excise formalities if we:-

1. Merge both plot and run plant from excsting place.
2. Merge both plot and shift plant to new plot.

Manish tiwari

is custome duty part of cost or not?????
mean we will add duty in cost of purchase or not????

A manufacturer has bought raw maerials and not started manufacturing at all. He keeps the raw material in the stock for 1 month and in the 2nd month he manufactures goods. Is it mandatory to file nil return of excise for him? In such nil return CENVAT on the stock of raw material lying with the manufacturer is required?

we have utilized additional duty to pay 2% & 1% , Department not accepted that additional duty can utilized towards payment of 2% & 1% however they asking to pay duty in cash. we utilized duty in reference to section 3 of the customs tariff act equivalent to the duty of excise specified under (i) , (ii) & ( iii)
after justification department drop down the point from there Demand & also CERA Audit not raise the point in their Audit , But now department once again asking to pay duty in cash , please tell me how to handle this issue ?

Sir,
we have mfg unit of copper pipes
we have received export order of pipes and with pipe fitting
pipe is mfg products is us
pipe fitting like elboo, coupling, tee are purchased from market and export

my point is
we are prepare ARE1 & comm invoice for export of pipes
but which documents prepare for export of pipefitting which is purchase of vat not excisable for us

can we export this goods on commercial invoice ?
also inform pl whats actual procedure for export of trading like this point

regards joshi

We have a manufacturing unit of Brass Door handles registered in Central Excise. Now I want to do trading of some other items like locks / cylinders etc., not our manufacturing product, from the same unit, these items will be non excisable and we will sale the same items as such without charge excise duty, some items would be with our trade mark.
We want a way so that we can do both activity (manufacturing & Trading)from a same premises without any problem of Central Excise Department.

Thanks / Ranjeet Singh

hi
will sale of scrap of Materiel which is used to manufacturing an excise exempted product , will attract the excise duty

will sale of scrap of Material which is used to sale after branding & labeling of a manufacturing unit, attract the excise duty

will sale of scrap of Material arising from the warranty raplacement will attract the excise duty

Regards

We have a manufacturing unit of Brass Door handles and we are export it 100%. Now I want to do domestic sale from the same premises of same item, presently we are declarant unit on Central Excise and availing the facility of Duty Drawback and others facility's like Horm H & E. We want a way due to which my Drawback facility can not disturb and we can sale the same items in Indian market and also want to do trading for some others articles like locks / cylinders etc.

Thanks / Ranjeet Singh