we are manufacturar exporter medical disposables we have one plant in faridabad (harayana)and another plant in Sidcul haridwar (uttrakhand) which is duty free zone
we transfer our stock raw material,semi finish ,finished goods from one plat to another plant
i want to know that is we have to pay the excise duty on transfer the material from our faridabad plat to haridwar plat
02 May 2009
In nromal course unless duty exemption certificates are provided the manufacturer would have to discharge the duty even for supplies to exporters. In our view there is a liability.
As per the excise rules if you are manufacturing in duty free zone , you have to obtain exemption certificate , at the same time if you are transferring from faridabad plat to haridwar plot, excise duty is leviable at faridabad plant.