Excise duty applicability on sale of goods imported under epcg scheme

[Kamal Singh]

Goods imported under epcg licence. EO fullfilled . Does Excise duty is applicable on sale of these goods or not. Is there any notification or circular available which can support the answer.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in this issue?

AI Summary

Excise duty applicability on EPCG-imported goods questioned; clarifies whether sales after export obligation fulfillment incur excise liability. Whether excise duty applies to domestic sale of goods imported under the EPCG scheme after export obligation fulfilment is the operative question, and the requester seeks any notifications or circulars clarifying levy or exemption on such post-fulfilment sales.