Notification, Central Excise

[Purvi Desai]

Shall we charge excise duty 6% on invoice against excise exemption certificate 10/97 form

Posts / Replies

[Rajagopalan Ranganathan]

Madam,

Notification No. 10/97-CE dated 1.3.1997 exempts goods specified in column (3) of the Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified "-in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table.

Therefore there is no question of payment of duty on the excisable goods cleared by you under the said notification. Therefore the question of charging excise duty @ 6% does not arise.