EXCISE REGISTRATION REQD. OR NOT

This query is : Resolved

SACHIN KANSAL (Querist)
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03 May 2011 If an assessee has GTO of Rs. 2.25cr, having sales against H-Form for Rs 2cr and & Rs0.25cr in DVAT @12.5%. Then, please anyone inform me that either the exemption for Rs. 1.5cr is inclusive of H-Form or not. OR is there any requirement of Excise Registration or not. If anyone is having any notification regarding this so, please provide me as well.

CA Kamal Gangaramani

CA Kamal Gangaramani (Expert)
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09 May 2011 Exemption limit is exclusive of Export Sale.
So you sale/manufacture for home consumption is only Rs.0.25cr and

you are entitled for benefit of exemption notification,

if other conditions as per notification are also satisfied

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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10 May 2011 H form is recognised in VAT but does not find specific exclusion in excise.

However where the goods are exported from directly your factory by the other person you may not face any problem as long as you also have the export documentation of the buyer available.

If your product is garments then maybe you should seek a clarification which maybe provided.

In other cases if the same is a branded product then you may have to charge the central excise duty and the trader has a facility of going for a drawback.

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