Duty on removal: producers and owners must pay excise duty on manufactured or job-worked goods before removal. Duty on removal requires every person who produces, manufactures or stores excisable goods to pay the leviable duty before removal. Where goods under ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Duty on removal: producers and owners must pay excise duty on manufactured or job-worked goods before removal.
Duty on removal requires every person who produces, manufactures or stores excisable goods to pay the leviable duty before removal. Where goods under Chapters 61-63 are produced on job work on a person's account, that person is treated as the manufacturer and must pay duty accordingly; procurers of molasses from khandsari factories are liable as if they produced the molasses; and the Principal Commissioner or Commissioner may permit storage outside the manufacturer's premises in exceptional circumstances subject to conditions.
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