Query in relation to excisable return filing

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 June 2014 Our Dealer is registered under Central Excise Act. They imported the excisable goods from Japan in June 2013. The imported chemicals are kept in godown by the client. In December 2013, they have sold the chemicals to manufacturer of Hair dye. While selling the goods, the buyer of chemicals told the client to charge excise duty separately while issuing invoice. Client has issued invoice by charging excise duty and VAT. Now we need to file the return and pay the taxes to the department.Now my query is-
1.If we are the first stage dealer or importer then can we charge excise duty separately on purchaser?
2.If not then can we transfer Cenvat Credit (CVD&SAD on imports)to purchaser of goods?
3.Which return to be filed for the above transaction?
Thanks in advance

Arun Kumar Singh

Arun Kumar Singh (Expert)
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27 June 2014 The registered dealer no need to pay excise duty. Only they can pass the excise duty and duty should be separate shown in the invoice. Only CVD and SAD can be passed. You will file quarterly return online. No need to submit the return before the department.

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