concessional rate of excise duty

[umesh kumar]

 Dear Sir,

How  we  can check or what process should be adopted to check  the exemption  under Central Excise (Removal of Goods at concessional Rate of duty  for manufacturer of Excisable Goods) Rules, 2001  because some vendors are charging full rate of  Excise duty in the products like installation of cold storage, Installation of  DG set, Installations of Lift for the business  like IT park, Frozen Non-Veg Products .

 Waiting for your valuable guidance.

Thanks

 

AI Summary

Exemption Verification Requires Certificate from Assistant Commissioner for Concessional Duty on Certain Installations Under 2001 Rules. A query was raised about verifying exemptions under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacturer of Excisable Goods) Rules, 2001, as some vendors charge full excise duty on installations like cold storage, DG sets, and lifts. The response clarified that exemptions require a certificate from the jurisdictional Assistant Commissioner, which must be presented to the supplier. Without this certificate or adherence to the prescribed procedure, items will incur full duty. The rules do not generally provide a method for verifying the end use of these items.