Rate of Excise duty

[SURYAKANT MITHBAVKAR]

We have received Goods for Repairs in month of Jan-16 with Excise Invoice and rate of duty is @12%+3%

Now same Goods we have to clear on today What is a rate of duty to be charged. i.e. @12%+3% or @12.5%

Please note there is no additional cost since Goods is in Warranty Period.

[KASTURI SETHI]

Since repair does not amount to manufacture, old rate of duty will prevail.

[Ganeshan Kalyani]

Sir when you would have received it would have been under returnable gate pass right. So no tax would have been charged. Please check that also.

AI Summary

Excise Duty Rate for Repaired Goods: Apply Original 12%+3% or New 12.5%? Consider Returnable Gate Pass Status. A query was raised about the applicable excise duty rate for goods received for repair in January 2016, originally taxed at 12%+3%. The goods are now being cleared, and the question is whether to apply the same rate or a new rate of 12.5%. One response clarified that since repairs do not constitute manufacturing, the original duty rate should apply. Another response suggested checking if the goods were received under a returnable gate pass, which would mean no tax was initially charged.