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    <title>Excise duty on Supplementary Invoice</title>
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    <description>Excise duty is payable on the differential value when a supplementary invoice is issued for price escalation after goods were transferred to a registered manufacturer depot. The manufacturer must pay Central Excise on the additional taxable value, reference the original invoice number and date on the supplementary invoice, and bear any interest for delayed payment; the depot may then reflect the differential duty when billing the customer and maintain RG23D records to pass duty or credit.</description>
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      <title>Excise duty on Supplementary Invoice</title>
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      <description>Excise duty is payable on the differential value when a supplementary invoice is issued for price escalation after goods were transferred to a registered manufacturer depot. The manufacturer must pay Central Excise on the additional taxable value, reference the original invoice number and date on the supplementary invoice, and bear any interest for delayed payment; the depot may then reflect the differential duty when billing the customer and maintain RG23D records to pass duty or credit.</description>
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      <law>Central Excise</law>
      <pubDate>Thu, 10 Dec 2015 17:04:45 +0530</pubDate>
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