Excise dealer

This query is : Resolved 

02 June 2013 Dear Sir,
Who is First, Second and Third stage dealer in Excise and among them whom has to pay and who can charge Excise Duty and VAT ?
Plz explain the answer with an example...

02 June 2013 Hello,

First Stage Dealer(FSD) =Who purchases goods directly from the manufacturer or importer and pay duty accordingly.

Second Stage Dealer=who purchaes from FSD



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