To clear consignment for export purpose with payment of excise duty

[SURYAKANT MITHBAVKAR]

we are manufacture of Pharmaceuticals machinery . one of our customer who is going to export our

machinery require to clear our with payment of excise duty instead of CT-1 .

In this regard whether we have to pay that duty before the clear the material from our unit or we can

pay end of the month i.e. before 5th of succeding month alongwith other local consigment.

pl advice.

AI Summary

Pharmaceutical machinery exporter queries excise duty timing; Rule 8 allows payment by 6th of next month. A manufacturer of pharmaceutical machinery inquired about the timing of excise duty payment for machinery intended for export. They asked whether the duty must be paid before clearing the material or by the end of the month along with other local consignments. The response clarified that under Central Excise Rules, duty is generally paid at the time of removal. However, Rule 8 allows payment by the 6th day of the following month if paid electronically, or by the 5th day otherwise, regardless of whether the goods are for export or local clearance.