Exemption from Excise

[DEEPAK SHARMA]

Dear Forum,

is there any exemption on clearance of goods from duty paying unit to agriculture industry, or goods is a part of a machine, which ultimate use is in agriculture, can clear without payment of duty.

AI Summary

Excise Duty Exemptions: Explore Notification 3/2004-CE for Agricultural Machinery; Review General Exemptions Under 3/2006-6/2006-CE. A forum participant inquired about excise duty exemptions for goods cleared from a duty-paying unit to the agriculture industry, specifically if the goods are part of a machine used in agriculture. The response highlighted that the specific description of the goods was not provided, but referenced Notification 3/2004-CE, which grants exemptions for machinery and equipment used in water supply plants for agricultural and industrial purposes. Additionally, the respondent suggested reviewing general exemptions under Notifications 3/2006, 4/2006, 5/2006, and 6/2006-CE for further clarification on potential exemptions.