MoT charges - What amount and How to Pay

[PAWAN KUMAR SHARMA]

Dear Sir,

 

We are in Himachal and are free from Excise duty but when we go for Export from Himachal, Excise Department ask for MoT charges to be paid for the sealing of cartons and for signing the ARE1 documentations.

As we are in excise free zone, we do not have any Excise Registration Number, 

In such situation, How can we pay the MoT charges and what will be the charge for MoT charges. As per Excise, after lunch we have to pay for the Full Block for 8 hrs.

Kindly help and provide the statutory procedures for the same.

AI Summary

Himachal Exporter Questions Merchant Overtime Charges Without Excise Registration; Options Include PAN Use or Temporary Registration. An individual from Himachal, exempt from excise duty, inquires about paying Merchant Overtime (MoT) charges for exports, as they lack an Excise Registration Number. MoT charges apply when Central Excise Officers work beyond official hours. Replies suggest using a GAR-7 Challan with a PAN number instead of an Excise Registration Number. Some argue MoT charges aren't necessary if goods are self-sealed. Others propose temporary registration for non-assessees. The discussion references legal precedents and suggests further exploration of the issue, highlighting the complexity of MoT charges for unregistered exporters.