sales tax remission whether to be included in central excise assessable value

[SUKANTA DAS]

As per the NEIIP 1997 There is a sales tax remission,In invoice excise duty is charged on assessable value and after that sales tax charged but due to remission we are not paying it to sales tax authority. Central excise now demanding the excise duty on sales tax remission value. pl reply on it

AI Summary

Debate on Including Sales Tax Remission in Excise Assessable Value Under NEIIP 1997; Legal References Sought A discussion in a forum addresses whether sales tax remission should be included in the central excise assessable value. The issue arises because, under the NEIIP 1997, sales tax is not paid to the authority due to remission, yet central excise demands duty on the remission value. One participant states that excise duty is not payable on sales tax amounts collected but not paid to the government due to promotional measures. Another participant requests legal case references for a pending court case related to this issue.