Realisation of the amount paid under the provisions of the erstwhile sub-rule (1) of rule 57CC and its retention by the manufacturers - whether the provisions of section 11D of Central Excise Act, 1944 would get attracted in such cases.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder the provisions of the erstwhile sub-rule (1) of rule 57CC and its retention by the manufacturers - whether the provisions of section 11D of Central Excise Act, 1944 would get attracted in such cases. I am directed to say that erstwhile rule 57CC(1) of the Central Excise Rules, 1944 provides for payment of an amount equal to 8% of the total price (excluding sales tax etc. paid on such goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed on the total price charged to the buyer. (b) When the 8% amount is shown separately on invoice as an amount (not as excise duty) Section 11D would not get attracted. In that case the amount of 8% would have to be calculated on the total price charged from the buyer. (c) In case the amount of 8% or for that mater any amount representing an excise duty is recovered from buyer Section 11D gets a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X