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

Merchant overtime charges: liability arises only for supervision beyond official hours or on holidays; payment via GAR-7 possible using PAN.
Merchant overtime charges apply where Central Excise officers are requisitioned for supervision beyond official hours, on holidays, or where officers are not posted in shifts; rates follow the Customs fees regulations and payment is made via GAR-7 challan, with PAN usable if no excise registration exists. Appellate decisions hold MOT not leviable for supervision performed during normal working hours within an officer's range, making such charges refundable. Practical options include self sealing of exports, temporary PAN based registration, or use of a Letter of Undertaking by a manufacturer acting as merchant exporter.