02 August 2010
1)If there are 2 factories of same manufacturer for the same product...n for 2 months one of his factory(all machines in tht factory) was not working..then will it be calculated proportionatly for tht factory or not???
2)If in the same factory 2 machines r installed for manufacture of 2 diff. products...n for some period,say,2 months machin 1 is not workin...then will d duty be given on proportionat basis.......
04 August 2010
in case of 1) - there is a provision; when factory is shut for more than 15 days then duty is calculated proportionately. so duty will calculated for 10 months on factory which was closed for 2 months but the same is to be intimated to concerned officer of excise of that jurisdiction.
11 August 2010
in case 2) yes the duty will be paid on proportionate basis. the deemed annual production will be redetermined as factor of production (machinery) is altered.
CAclubindia
