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 on repaired goods: apply original duty rate where repair not manufacture; verify returnable gate pass.
For goods cleared after warranty repair, repair does not amount to manufacture so the previously prevailing excise rate continues to apply on clearance; verify whether the goods were originally received under a returnable gate pass, in which case no tax may have been charged on intake.