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of <h1>Section 11D Clarification: 8% Rule 57CC(1) Amounts Not Excise Duty Unless Specifically Labeled; No Government Remittance Needed.</h1> The circular addresses the applicability of Section 11D of the Central Excise Act, 1944, concerning amounts realized under the former Rule 57CC(1) by manufacturers. Rule 57CC(1) required manufacturers producing both dutiable and exempted goods to pay 8% of the total price of exempted goods. Some manufacturers separately listed this amount on invoices, raising questions about whether it constitutes excise duty requiring remittance to the government under Section 11D. The Board clarifies that if the 8% amount is not labeled as excise duty, Section 11D does not apply. However, if it is represented as excise duty, Section 11D is applicable.
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