Notification

[Purvi Desai]

Shall we charge excise duty 6% on invoice against excise exemption certificate 10/97 form

[Rajagopalan Ranganathan]

Madam,

Notification No. 10/97-CE dated 1.3.1997exempts goods specified in column (3) of the Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified "-in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table.

Therefore there is no question of payment of duty on the excisable goods cleared by you under the said notification. Therefore the question of charging excise duty @ 6% does not arise.

AI Summary

No 6% Excise Duty on Goods Under Notification 10/97-CE; Full Exemption for Specified Institutions Confirmed. A query was raised regarding whether to charge a 6% excise duty on invoices against an excise exemption certificate under Notification No. 10/97-CE dated March 1, 1997. The response clarified that this notification exempts certain goods from excise duty when supplied to specified institutions, as outlined in the Central Excise Tariff Act, 1985. Consequently, there is no requirement to charge a 6% excise duty on goods cleared under this notification, as they are exempt from the whole of the duty.