Excise duty on mould sales


This query is : Resolved 

23 December 2011 Dear All

I am working in Auto Ancilary industry.
Here We have been procuring Moulds that cost will be reimbursedby Customer without any Physical movement to customer by transfering ownership by way of invoices only.

Our customer is a Direct exporter he insisted us do not put Excise duty/VAT on these invoices since there is no physical movement of goods exists.

There views are correct

Please clarify with any case laws

25 December 2011 if the goods procured are exclusively used for export items (either by manufacturer or through a merchant exporter) , these goods can be procured without payment of duty under notification No. 43/2001 -CE (NT).

24 December 2015 Thanks for your reply. But this transfer of mould is only change the ownership of goods and it is not intent for export.
Please clarify accordingly

20 July 2023 "Sorry, I am not a featured member."

For featured members contact....

https://www.caclubindia.com/catalogue/featured.asp


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