Final IDT - Query on Excise duty

yes. excise duty is payable

yesn  excise duty is payable  as and when manufactures takes place bt relevant date for determination of tariff vvalue and rate of duty is the date of removal

when a good is non exciseable at the time of manufacture but at the time of removal even if it becomes excisable i read duty is not payable

then how come the above case is excisable please can u explain

taxableevent in case of central excose is production or manufacture.PLEASE SPEIFY THE LINES N BOOK NAME

Whats the rate applicable if duty is payable?

Rule 5 states the relevant date for determining the rate of duty and tariff valuation shall be the date of actual removal of goods from the factory or warehouse.

Since the good is non-exciable at the time of removal which rate applies?

Im referring Yogendra Bangar for IDT

Thanks in advance:-)

YES....ED IS PAYABLE

A very big NO

Relevent date for determination of tariff is Date of removal

Also refer to case law shaw wallace flour mills

To be excisable goods must be excisable at the time of manufacture.Hence, duty is levied in this case. As per rule 4 & 5 of Excise Rules 2002 : Duty is payable at the time of removal at the rate applicable on the date of removal. in the given case, the goods become non- excisable i.e no rate is there for the goods on the date of removal. so in which rate we pay the duty?? so no duty is to be paid .

it has not been mentioned that by which way goods bcme non excisable at the time of removal means exemption or part exemption or otherwise ,otherwise will answer u r question NAMRATA GHOSH if there is exemption notifocation in force then there is no que, of paying excise duty in case of partial exemption duty is payable accordingly..........txs

regards

vijay

Taxable event is manufacture however date of determination of rate of duty is date of removal. Since in this case, on the date of removal it is non-excisable and hence non-dutiable, there is no question of excise duty liability
 

Excise duty is on manufacture. However for the sake of convenience the taxable event has been shifted to ' Clearance. Notwithstanding the manufacture activity, once the goods have been become exempted under excise law at the time of clerance, then no duty is payable subject to the compliance of other cenvat credit rules provisions.