Clarification on ER-3 and SSI Exemption

[Moksh Ari]

I am submitting return for manufacturer (Proprietor) doing galvanizing activity who has charged excise duty on all goods received under 4(5)a challan, without avaliaing SSI exemption upto 150 lacks. His current turnover is approximately ₹ 65 lacs, however excise duty is charged on jobwork done for total billing upto ₹ 48 lacs for galvanizing process chapter heading:79011200 and for balance he has manufactured Galvanized plant under chapter heading: 73090010, and charged excise duty accordingly.

Since he has not availed benefit under SSI exemption , do i need to file ER-1 or shall i continue with ER-3.

if required to continue with ER-3, then on page 2 we have to show 'non- tariff notification used or Clearance', then for galvanizing activity what will the said notification???.

Please guide...

Rgds

Moksh

AI Summary

Manufacturer Queries Filing ER-1 vs. ER-3 for Excise Duty; Clarification on SSI Exemption and Quarterly Payment Eligibility A manufacturer engaged in galvanizing activities is seeking advice on whether to file an ER-1 or continue with ER-3 for excise duty returns. Despite a turnover of approximately 65 lakhs and charging excise duty on job work billed up to 48 lakhs, the manufacturer has not utilized the SSI exemption up to 150 lakhs. The query involves how to report non-tariff notifications for galvanizing activities under specific chapter headings. The response clarifies that the facility for quarterly excise duty payment and return filing is available to SSI units for the entire financial year, even if paying full excise duty rates.