GOVT NOTIFICATION NO 51/96-CUSTOM DATED 23/07/1996

[JOSEPH MATHEW]

We have received a certificate of registration from IIT Chennai for Excise exemption in terms of Govt Notification no 51/96-Customs dated 23/07/1996 and Central Excise duty exemption in terms of Govt.Notification No 10/97-Central Excise dated 01/03/1997 as amended from time to time.

My query is this certificate says that we have not to pay excise, however our customs says we have to pay @6% excise duty. Kindly clarify,.

regards

Joseph Mathew

AI Summary

Understanding Excise Duty Exemptions: Key Points on Government Notifications No. 51/96 & 10/97, and Cenvat Credit Rules 2004. A discussion on a forum addresses a query about excise duty exemptions under Government Notification No. 51/96-Customs and No. 10/97-Central Excise. A participant received a certificate indicating excise exemption, but customs authorities demand a 6% duty. One response clarifies that goods imported for research incur a 5% duty, while domestic goods are exempt. Another advises maintaining separate records for exempt goods and suggests that a 6% reversal is not required under certain conditions per Cenvat Credit Rules 2004. The discussion emphasizes compliance with specific notification requirements and proper record-keeping.