We are registered under central excise as manufacturers and purchased 1 motor from a registered manufacturers. Now I have a doubt on this transaction
1. Can a manufacturer registered under excise sell the input (imported) items (as is sale) under manufacturing bill without taking dealer registration?
2. 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?
3. 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.
4 separate series of GRN and sales invoice required to be maintained for trading and manufacturing itesm? as a dealer how the duty to charged in the bill? at rates as per tariff or passing on of input duty?
5. How the return to be filed for both activity with single (manufacturing licence)?