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Excise-dealer

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(Querist)
08 October 2011 Sir,
What will be accounting entries in the books for importer/1st stage dealer for CVD Paid and pass on to the dealer/manufacturer/consignee.
What accounting standard of ICAI Says on this.
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U S Sharma

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U S Sharma (Expert)
09 October 2011 for dealer, all such expenses are to be booked as direct expenses or in purchase head, as the dealer has no direct relation to excise duty paid, but he can pass that duty only through dealer invoice,
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