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.

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.