Central Excise on manufacture of PET Bottle by a Liquor Company for captive use for filling liquor

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....entral Excise on manufacture of PET Bottle by a Liquor Company for captive use for filling liquor<br> Query (Issue) Started By: - Ramachandran and Ramachandran Associates Subramanian Dated:- 21-2-2014 Last Reply Date:- 22-2-2014 Central Excise<br>Got 3 Replies<br>Central Excise<br>A distillery is also manufacturing PET BOTTLES for captive use of filling liquor. The entire production is utilised ca....

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....ptively. Whether there is any incidence of Central Excise on manufacture of PET BOTTLES ? Reply By Rajesh Nathoo: The Reply: Dear Mr. Ramachandran, It is highly contentious issue . As per Not. 67/1995, assessee is liable to pay Excise Duty if final product is exempted , in this case final product is Liquor which is not excisable as it is not included in Central Excise Tarrif . Any excisable p....

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....roduct can be exemted or dutiable . Liquour is out of the scope of Central Excise Tarrif ,. hence I don,t think , assessee is not liable to pay Central Excise duty. Reading the law harmoniously , a product can suffer either Central Excise Duty or State Excise Duty. Cost of the bottle is included in liquor , hence bottle has already suffered State excise duty . So assessee is not liable to pay Ce....

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....ntral Excise Duty . Reply By Pradeep Khatri: The Reply: The Central Excise Authorities are lawfully asking for payment of Central Excise Duties on the manufacturing and captive consumption of PET bottles. The Central Excise and State Excise both are exclusively different levies. Your Factory have to get registration under Central Excise Act,1944 and pay the duty accordingly. Reply By MUKUND THA....

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....KKAR: The Reply: I am agree with Mr. Pradeep Khatri, because your PET bottles indicate the logo or mark of your company or products, In such situation excise duty is applicalbe on such product. state excise is one kind of taxes not duty (revenue) just like vat/ cst. same duty collection has not go in to cetral basket. To avoid any litigation from central excise dept. please get registration unde....

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....r Central Excise Act,1944 and pay the duty accordingly.<br> Discussion Forum - Knowledge Sharing ....