Dear Sir/Mam.
Please clarify:
whether the EC + SHEC shall be levy on the amount of BCD + ACD [u/s 3(1)]
or the EC + SHEC shall be levy ONLY on the amount of BCD.
Before the amendment, the EC & SHEC was applicable on Excise duty.
But after amendment the EC & SHEC on Excise duty has been omitted.
We impose ACD u/s 3(1) as if we imposed the amount of Excise duty.
Now the question arise that EC & SHEC are not applicable on Excise duty, so we impose EC & SHEC on the amount of ACD u/s 3(1) or not??
In earlier we charge EC & SHEC on the amount of BCD + ACD.
Now EC & SHEC is omitted on Excise, so whether the EC & SHEC be impose on ACD u/s 3(1)?
Please clarify as soon as possible..
Thanks