Removal of small components after delivery and invoice is raised for main machine

[Anubhav Gupta]

Hi,

We are in process of delivering a machine under an invoice. However, few smaller components of them same will be removed after delivery of main machine. The cost of these components is built into the main invoice. How can we remove these goods without payment of excise as excise duty will be paid on the main invoice.

AI Summary

Company Queries Excise Duty on Removing Machine Parts; CBEC Manual and Warranty Coverage Offer Guidance A company raised a query about removing small components from a delivered machine without paying additional excise duty, as the cost was included in the main invoice. The first reply referenced the CBEC's Excise Manual, outlining a procedure for handling such situations, including notifying authorities and preparing detailed invoices. The second reply stated that if the spare parts were covered under a warranty and excise duty was already paid, they could be removed without additional duty. Both responses provided guidance on managing the excise duty implications for disassembled machinery components.