TaxTMI 
TaxTMI 
Shall we charge excise duty 6% on invoice against excise exemption certificate 10/97 form
Notification
Purvi Desai
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. (AI Summary)