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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Goods fully exempted as per N/N 5/2006-CE dated 01.03.2006 ...


Rule 6(3): Pay 10% on Exempted Goods When Using Common Inputs for Both Dutiable and Exempted Goods.

April 14, 2016

Case Laws     Central Excise     AT

Goods fully exempted as per N/N 5/2006-CE dated 01.03.2006 unconditionally - As per Rule 6(3), when any common inputs are used in the manufacture of dutiable and exempted goods then it is required to pay an amount equivalent to 10% on the value of exempted goods - AT

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