We are manufacture of Pharmaceutical machinery. Our one of customer having R & D unit registered with Department of Scientific & Industrial Research. He has submitted copy of registration certificate alongwith undertaking in prescribed format as per condition laid in Notification No.10/97 dt.01.03.97.
Can we clear goods to them without charging excise duty on basis of the above document or we have to follow other procedure.
Pl. advice
Pharmaceutical Machinery Manufacturer Queries Excise Duty Exemption Under Notification No. 10/97 and Rule 6 of CCR 2004. A manufacturer of pharmaceutical machinery inquired about the possibility of clearing goods to a customer's R&D unit, registered with the Department of Scientific & Industrial Research, without charging excise duty. The customer provided a registration certificate and an undertaking as per Notification No. 10/97 dated 01.03.97. One response indicated that if the conditions of the notification are met, goods can be sold without duty, and the notification should be mentioned in the invoice and excise return. Another response suggested that the clearance might be considered exempted and could be subject to Rule 6 of the CCR 2004. (AI Summary)
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