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Excise duty exemption - 12/2012 & 6/2006 Cex notifications

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..... Excise duty exemption - 12/2012 & 6/2006 Cex notifications
Query (Issue) Started By: - Srivatsan Krishnamachari Dated:- 2-1-2017 Last Reply Date:- 5-1-2017 Central Excise
Got 5 Replies
Central Excise
Dear Experts, I wish to know, is material falling under chapter no.94 of CEX are exempt from payment of supplies made to mega power projects against ICB. Dept denying exemption from exci .....

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..... se duty payment saying it is not blanket permission. Supplies made against notification nos 6/2006 CEX dtd. 01.03.2006 (sl.no.91) & 12/2012 CEX dtd.17.03.2012 (sl.no.338,339) Please provide your opinion, if possible with Case laws if any. Thanks for your support. Regards Srinivas Reply By KASTURI SETHI: The Reply: Pl. write complete name and Chapter/heading/sub-heading of your product so as .....

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..... to enable to examine. Reply By Rajagopalan Ranganathan: The Reply: Sir, Sl. No. 338 and 339 prescribes 'Nil' rate of duty for excisable goods falling under 'Any Chapter' of the first schedule to Central Excise Tariff Act, 1985 subject to the conditions mentioned at Sl. No. 43 & 44 of Annexure appended thereto. Therefore the contention of the Department that it is not unconditio .....

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..... nal exemption is correct. Kindly go through the conditions and if you satisfy the same please take up the matter again with the department regarding your eligibility for the exemption. Reply By KASTURI SETHI: The Reply: Yes. I agree with Sh.Rajagopalan Ranganathan, Sir. Reply By Srivatsan Krishnamachari: The Reply: Dear Sir, Our product is falling under chapter no.9406 00 99...pre-fabricated .....

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..... buildings and conditions nos.43 & 44 are satisfying. We have received exemption certificates as specifide in the chapter numbers. Kindly provide your comments. Thanking you, Srinivas Reply By Rajagopalan Ranganathan: The Reply: Sir, Since you have complied with provisions of exemption Notification you can take up the matter with Departmental Authorities again. Still they have some objectio .....

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..... n request them to issue a speaking order rejecting your request so that you can agitate the matter in appeal.
Discussion Forum - Knowledge Sharing .....

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