TaxTMI 
TaxTMI 
Payment of excise duty
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....ayment of excise duty<br> Query (Issue) Started By: - sanjeev jadhav Dated:- 12-2-2010 Last Reply Date:- 13-2-2010 Central Excise<br>Got 1 Reply<br>Central Excise<br>We are purchasing patterns from ou....
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....tside pattern makers on behalf of foreign customer. We are remitting pattern payment to the pattern makers and chargeing the same to the foreign party by making seperate invoice including 10% to 15% m....
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....argin in the pattern value. The said patterns are used only for manufactur of export castings ordered by foreign party. Please guide whether we required to pay excise duty on the pattern amount. Repl....
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....y By Surender Gupta: The Reply: If you are merely purchasing the patterns from the patters makers on specific orders and supply the same (as such) to the foreign buyers, no excise duty is payable by y....
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....ou since excise duty is payable by the manufactures only. In your case, since the patter makers are the manufacturers, they, if not availing the SSI exemption benefit or other exemption benefit if ava....
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....ilable to them, are required to pay excise duty. On the other side, it appear from your query that you are using such patterns in export casting. The nature and process is not clear but anyhow, since ....
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....you are exporter, you may export the same without payment of duty to the foreign buyers.<br> Discussion Forum - Knowledge Sharing ....