TMI BlogCLEARANCE TO R & D UNITX X X X Extracts X X X X X X X X Extracts X X X X ..... CLEARANCE TO R & D UNIT X X X X Extracts X X X X X X X X Extracts X X X X ..... harmaceutical machinery. Our one of customer having R & D unit registered with Department of Scientific & Industrial Research. He has submitted copy of registration certificate alongwith undertaking i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n prescribed format as per condition laid in Notification No.10/97 dt.01.03.97. Can we clear goods to them without charging excise duty on basis of the above document or we have to follow other proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure. Pl. advice Reply By Pradeep Khatri: The Reply: If your customer duly fulfills the conditions mentioned in the Notification No. 10/97-CE dt 01.03.1997 or description of the goods or name of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e institution then you can sell the goods without payment of duty. While issuing invoice to your customer please mention the Notification number. In the Excise Return please select this notification n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber that you had removed goods to an Institution without payment of Central Excise Duty. Reply By Yatin Bhopi: The Reply: Excise duty is not payable. But i think this clearance will fall under exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted clearance and will attract Rule 6 of CCR 2004. X X X X Extracts X X X X X X X X Extracts X X X X
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