Excise duty at time of removal of goods

HI

As per the decision held in "CCEX VS MEHTA & CO ", The furniture and fixtures manufactionered at customer's site is movableand liable to excise duty.

Now the question is that as the furniture is built in the customer place itself and readied, there is no removal of goods from factory site (assessee site), so then when is it deemed the removal happnes and which date would be considred as removal of goods, in order to use the provisions under Central Excise Tarriff Acti 1985.

Replies (2)

the date of completetion of work shall be deemed to be removal of goods..

Date of completion is the day on which manufactured goods become liable for the duty. Date of removal will be the date on which you will handover the goods to the customer.

Regards

Dayananda

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
19 August 2026
PAID ARTCILE ASSISTANT

My Legal Tax Consultants Pvt. Ltd.

Noida

CA Inter

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details