payment of amount on export of used capital goods.

[VINOD KUMAR]

SIR, whether amount is payable on export of used capital goods under Rule 3(5A) of CCR2004.Please reply. Thanks Sir.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above said issue. If not please inform.

AI Summary

Export of used capital goods may trigger excise liability under CCR provisions; applicability of provision questioned. Whether payment is payable on export of used capital goods under the Central Excise regulatory framework is queried, specifically asking if export of used capital assets attracts an excise charge under the relevant CCR provision and whether the levy and collection mechanism applies to such outward shipments.