https://www.taxtmi.com/forum/issue?id=1771 Excise duty liability rests with manufacturers; a buyer who purchases patterns from outside pattern makers and supplies them to foreign buyers (as such) is not liable. Pattern makers must pay excise unless they legitimately claim exemptions such as SSI relief. Patterns exported by the exporter may be sent without payment of duty, subject to applicable export reliefs and procedures. en-us Fri, 12 Feb 2010 21:41:46 +0530 Thu, 23 Jan 2025 15:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1771 Excise duty liability rests with manufacturers; a buyer who purchases patterns from outside pattern makers and supplies them to foreign buyers (as such) is not liable. Pattern makers must pay excise unless they legitimately claim exemptions such as SSI relief. Patterns exported by the exporter may be sent without payment of duty, subject to applicable export reliefs and procedures. Discussion-Forum Central Excise Fri, 12 Feb 2010 21:41:46 +0530 https://www.taxtmi.com/forum/issue?id=1771