Excise on local sales for manufacturer

This query is : Resolved

kutbuddin (Querist)
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18 June 2011 Dear all
One of my client deals in manufacturing and supplying of leather and synthetic bags.We have obtained their excise number under VRS and our client also has a trade mark.His turnover is below Rs.1.5 crore during the year.Now we want to know when and how the excise tax is to be levied at the time of sales and which type of customers for eg: Local, OMS. Is excise tax on local sales is also applicable???and if yes then what section.Plz advice.Thanks

U S Sharma

U S Sharma (Expert)
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19 June 2011 1. for all such clearances value of exemption is 150 lacs without any brand(branded goods are not eligible for ssi exemption)
local or central sales are the field of vat/sales tax, excise does nto differ for both.
only export sales are to be excluded from home consumption and for export ARE-1 procedure has to be followed.