Excise duty on export sales

Hello Sir/Madam,

I have been auditing a Partnership Firm. The firm purchases leather and manufactures Leather Jackets and exports it. Since it is an export, they do not need to pay excise duty. Their sales are like this. 99% of the entire sale is finished products which are exported and 1% is unfinished leather which are sold in local. 

So,

In this case, what are their implications under Excise Act?

Should they acquire Excise License for sure?

And should they file Nil Excise Return in this case?

Please explain me and it would be helpful if can get Section numbers along with the explanations and where can I find those provisions in the act.

Thank you in advance.

Replies (2)

Dear Mr.Shabareesh,

If the product is excisable and the process is come under manufacturing activity then central excise registration is better.

1. you can calim the cenvat which you have paid at the time of purchase.

2. You can clear the goods to domestic with payment of duty.

3. You can claim rebate if credit balance is there.

4. You can file ER-1 return

wrongly pass invoice  two time , how to trieat  twice invoice pass in rg-23a part ii, rg23a part-i

 

kinldy reply

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details