22 June 2015
Dear Sir, We are manufacture of Cookwares which are covered in under tariff heading 73239390 taxable rate @ 6% ( Notification 02/2011 Sr.No.53). We have cenvat credit balance and we are paying excise duty by debiting cenvat account. Now we are exporting product so we have some below question. 1. Can we export with full rate of duty i.e. 12.50% under rebate ? 2. Can we charges the duty in some case 6%( Notification 02/2011 Sr.No.53) and in some case 12.50% or we will have to pay duty continuously with same rate.
Please help in this matter with the help of valid provision of excise act.