Notification 67/95 of C.E.Rule - Payment of extra duty

[Rajiv Kejriwal]

I am a Manufacturer Exporter of S.S.Utensil. All the finished goods which i manufacure is exported to foreign countries. The Raw Material which i purchased i.e.(S.S.Flat, Oil, Acid etc) are Excisable and my Finished product that is S.S. Utensil is Exempted . I opt the scheme of Duty Draw Back scheme of Central Government.I am exporting my product from last three year and given eyery kind of information regarding my work to the department and filing Excise Return Monthley. My all export has been done under the supervision of Excise Department.They never raise any question for any additional duty for the goods i manufacture for export. Now a new supritendent has come and asking the Excise duty to be paid on the intermediate goods by imposing the notification 67/95 of C.E.Rule. I told him that as whatever i manufactured is exported so local excise rule is not applicable on me , but he refused my statement and issued a showcause notice, demanding the duty for last one year for the goods exported. I therefore request you to please tell me what to do in such circumstances, and also inform me that shall i have to pay any extra duty for the goods exported out of india.

AI Summary

Exporter Challenges Excise Duty on Intermediate Goods Under Notification 67/95, Citing Exemption for Exported Products A manufacturer and exporter of stainless steel utensils, whose finished goods are exempt from excise duty, has been exporting products for three years under the Duty Drawback scheme. Despite compliance with all requirements and supervision by the Excise Department, a new superintendent issued a show cause notice demanding excise duty on intermediate goods based on Notification 67/95. The exporter argues that local excise rules should not apply to exported goods. A respondent suggests that there should be no excise duty on exported goods, including intermediates, and advises seeking relief at an appropriate level based on the show cause notice details.