Mot charges-on export in normal working hours and in wrkgday

Save Share

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 September 2011 We are doing export through self sealing in our factory in presence of exice inspector and not in SRP.
Now our Superintendent is demanding for MOT charges which is to be paid even in working hour of any working day for export.

As per him if excise officer go for inspection to a factory for sealing of goods,he is doinng overtime.
I am totally disagree with his points and now he is saying that he will raise demand or SCN for that.
Please suggest is there any new circulars came for this obligation on manufacturing exporter.
Pls give reference of notification/circular no also if possible.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

30 September 2011 In respect of the services provided by the Central Excise Officers at any premises other than the premises which are not the normal work premises of that officer, i.e. for export from premises other than those registered with the Central Excise officer, MOT charges will be payable at the applicable rates even if the said services are being provided during the normal working hours.

In case of the services provided beyond the normal working hours MOT charges as applicable will be payable for all the premises whether registered with the Central Excise or not.

for more info:

Circular No. 952/13/2011-CX Dtd 0.09.2011

Querist : Anonymous

Querist : Anonymous (Querist)

30 September 2011 Thank you for the reply.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now