Furniture manufactured at customer's site.
This query is : Resolved
24 August 2011
Dear Members,
As per the decided case law of CCEx. V. Mehta & co., Furniture manufactured at Customer's Site is movable and is liable to excise duty.
My Query is, When is that the rate of excise is applied. i.e., Rule 4 of Central Excise Rules says the duty is payable at the time of removal of goods from the fctory.
Now, What is factory in case of furniture manufactured at the customer's site. Why because it is kept there itself after manufacturing and is no where removed later.
Please reply with relevant provisions and case laws if any.
Waiting for jet response.
Vijay
As per the decided case law of CCEx. V. Mehta & co., Furniture manufactured at Customer's Site is movable and is liable to excise duty.
My Query is, When is that the rate of excise is applied. i.e., Rule 4 of Central Excise Rules says the duty is payable at the time of removal of goods from the fctory.
Now, What is factory in case of furniture manufactured at the customer's site. Why because it is kept there itself after manufacturing and is no where removed later.
Please reply with relevant provisions and case laws if any.
Waiting for jet response.
Vijay
24 August 2011
As per expl. to rule 5 of central excise rules 2002, The excisable goods which manufacture at customer's site shall be liable to duty after manufacturing subject to its billing for subsequent use within the premises.
Message likes :
1 times
30 June 2012
Thank you for replying
So, does it mean - it is liable to duty on raising invoice.
So, does it mean - it is liable to duty on raising invoice.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- REGARDING GST ON COMMERICIAL PROPERTY
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- GST on export of services and Input Credit
- TDS U/S. 194NF
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- ITC temporary reversal and reclaim
- Applicable TDS rate for sale of property in Nov 2024
- Donation Receipt u/s 80G
- MIS MATCH OF INVOICE NUMBER
- VERIFICATION OF REFUND RELATED
- GST Regis.
- ITC c/f from FY2022-23 to FY2023-24 entered the same in table 8C of GSTR9 of FY 2022-23, in FY23-24
- Late filling fees Demand by gst office
- IGST Credit-Show cause notice issued-confusion
- Short and Excess provision of expenses
- Issue of gst e invoice
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
Trending Online Classes
CAclubindia
