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Excise dealer

This query is : Resolved 
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(Querist)
02 June 2013 Dear Sir,
Who is First, Second and Third stage dealer in Excise and among them whom has to pay and who can charge Excise Duty and VAT ?
Plz explain the answer with an example...
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Prashanth

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Prashanth (Expert)
02 June 2013 Hello,

First Stage Dealer(FSD) =Who purchases goods directly from the manufacturer or importer and pay duty accordingly.

Second Stage Dealer=who purchaes from FSD
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