Industrial/Institutional sales

[RAJ KUMAR RAJKUMAR]

 Sir,

i am working for the cement Company. We have different Excise Structure Trade /Non trade. for Trade Parties. Mrp rate is appicable. ex rate 12%+ADV Rs.120/- P/Mt.

For Non trade Parties Excise duty on Transaction value is applicable. Here there is no  specfic duty will be appilicable.No. Rs.120/- Advalerm

Recently i have observed that our Marketing office is sending the material to some of the parties with the excise rate of Non trade.12% on transaction value.

for showing a party Trade /non trade what are points need to be observed. and its excise Notification No.

Have we to collect any declaration or certification from the party that they are insitution/Industrial

How to identify a party industrial/ Institutional/Mere trader.

Kindly gude me in this.

Regards,

AI Summary

Cement company employee seeks guidance on categorizing trade vs. non-trade parties for excise rates, certifications needed. An individual working for a cement company seeks guidance on distinguishing between trade and non-trade parties for excise purposes. The company applies different excise structures: a 12% rate plus an additional charge for trade parties, and a 12% rate on transaction value for non-trade parties. The individual inquires about criteria for categorizing parties and whether declarations or certifications are required. A respondent advises asking customers about their intended use of cement-whether for institutional purposes or resale-and suggests obtaining an undertaking to avoid the requirement of mentioning MRP on institutional packaging.