Executive Excise
1839 Points
Joined January 2008
Dear Kumar,
Once you received goods without Excise means, how you will able to charge ? and what is your registration status, if you are a mfr means, after doing further mfr'g only you are able to charge as per CETSH act.
(your question confusing, "I am utilising the material and charging" what does it mean)
pl find extract of 12/2013-CE notfn.
(viii) after serial number 173 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
‘173A 57 The following goods, namely:-
(i) Hand-made carpets, whether or not any
machines have been used to achieve
better finish during pre-weaving or post
weaving operations;
(ii) Carpets and other textile floor
coverings, knotted, woven, tufted, or
flocked of coconut fibres (coir) or jute,
whether or not made up, in or in
relation to the manufacture of which
any process is ordinarily carried on
with the aid of machines; and
(iii) Other carpets and other textile floor
coverings of coconut fibres (coir) or
jute, whether or not made up.
Explanation. - For the purposes of Chapter
57, the term “machines” shall not include
manually operated implements, used
independently by hand, such as hooking
guns, tufting guns and knitted guns.