ER-1 RETURN

[S.C. WADHWA]

Dear Experts,

We filed our excise return for the month of March 15 by taking quantity in kg unit as per procedure is being followed up since long. whereas quantity entered in RG-1 and invoices prepared in nos. of packets/bottles.

Now my query is whether we should take opening balance in nos. as on 1.4.15 and start taking quantity in nos to be filled in returns for the month of April15 and whether to intimate excise deptt for this change of procedure. Please give your expert opinion immediately to enable us to file return accordingly.

Regards,

WADHWA

[ashish chaudhary]

Suggested to maintain same units of quantitative measurement in Excise Records and Return. Take opening stock in No, and intimate the department regarding the changes adopted.

[rajkumar shukla]

PL MENTION UNIT OF QUANTITY AS APPEARING IN CENTRAL EXCISE TARIFF ACT AGAINST YOUR PRODUCT HEADING

[PAWAN KUMAR]

Dear Sir,

I agree with the views of Shukla Sir. The unit of measurement is to be taken as per the tariff heading of your product.

[varun arora]

Dear Experts,

in that particular issue if i say i am selling same goods to one customer in kg and to another in pcs.

then in that case in rg1 we are maintaining separate records for kg and for pcs also.

is this correct??

in ceta 1985 kg. is mention.

one of my reason for selling the goods in pcs is that Actually we deals in electrical stamping and after copper winding or aluminium diecasting it can not compete in kg.

please suggest.

AI Summary

Unit of measurement: align excise return units with tariff heading and notify department when changing recording units. Align the unit of measurement used in Central Excise returns with the unit prescribed in the product's tariff heading and with excise records; take opening balances in the adopted unit and intimate the department about any procedural change. If sales occur in multiple units, maintain separate records and RG-1 entries for each unit while ensuring overall consistency and accurate stock conversion.