Excise Duty

HELLO EXPERTS Answer my friend querry

WHAT IS A CENTRAL EXCISE DUTY

Small Scale Exemption is not available if a manufacturer is uses brand name of others. Therefore your friend should pay excise duty from the first clearance.

I am sendinmg relevant para of SSi unit. which prohibit inclusion of turnover of brand name - another person. . The following clearances are excluded from computation of value of clearances 1.Clearances of the specified goods which are used as inputs for further manufacture of specified goods within the factory irrespective of the value of clearances. 2.Clearances of excisable goods affixed with the brand name or trade name of another person who is not eligible for availing the exemption under the aforesaid notification. However, the clearances of goods affixed with the brand name or trade name of another person - other than those which are in the nature of components or parts of machinery or equipment for use as original equipment in the manufacture of the said machinery, goods bearing the brand name of KVIC, NSIC or a State Small Industries Corporation or State KVIB or those goods manufactured in a factory located in a rural area are not eligible for the exemption/concession from excise duty irrespective of the value of clearances. It is clear from the above that only brand name related to KVIC, NSIC etc,. are eligible for SSI exemption.