We are registered under central excise as manufacturers and purchased 1 motor from a registered manufacturers. Now I have a doubt on this transaction (copy of our purchase bill is enclosed)
- Can a manufacturer registered under excise sell the input (imported) items (as is sale) under manufacturing bill without taking dealer registration?
- Can a manufacturer charge addl duty @ 4% (on basic+ed+cess) in his bill for the input items sold by him? Even though the items sold is imported by him, but since he is not a dealer, (he is a manufacturer) how can he charge 4% addl duty?
- Also the Addl duty has been charged is 4% on the assbl value + ed+ ed cess. Normally a dealer is passing on the Add duty only to the extent of what ever the Addl duty paid by him on the product at the time of import. Isn’t it sir?
Kindly provide me the feedback
CAclubindia
