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    Excise duty is payable on goods fabricated at construction sites that are movable. The client fabricates windows and doors at construction sites and fixes them to buildings. These goods would be subject to excise duty as they are movable goods. However, notification no. 12/2012-CE provides an exemption for all goods fabricated at construction sites for use at that site falling under certain headings. The client needs to check if their goods fall under these exempt headings to claim exemption. A client in an SEZ was provided a Form A-1 by the SEZ unit/developer. As per the notification, if specified services are received and used in the SEZ and wholly consumed there, and the SEZ unit obtains Form

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    Chatroom: T N C Rajagopalan

    Uploaded by

    j krishnan
    36 views1 page
    Excise duty is payable on goods fabricated at construction sites that are movable. The client fabricates windows and doors at construction sites and fixes them to buildings. These goods would be subject to excise duty as they are movable goods. However, notification no. 12/2012-CE provides an exemption for all goods fabricated at construction sites for use at that site falling under certain headings. The client needs to check if their goods fall under these exempt headings to claim exemption. A client in an SEZ was provided a Form A-1 by the SEZ unit/developer. As per the notification, if specified services are received and used in the SEZ and wholly consumed there, and the SEZ unit obtains Form

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    Excise duty is payable on goods fabricated at construction sites that are movable. The client fabricates windows and doors at construction sites and fixes them to buildings. These goods would be subject to excise duty as they are movable goods. However, notification no. 12/2012-CE provides an exemption for all goods fabricated at construction sites for use at that site falling under certain headings. The client needs to check if their goods fall under these exempt headings to claim exemption. A client in an SEZ was provided a Form A-1 by the SEZ unit/developer. As per the notification, if specified services are received and used in the SEZ and wholly consumed there, and the SEZ unit obtains Form

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    36 views1 page

    Chatroom: T N C Rajagopalan

    Uploaded by

    j krishnan
    Excise duty is payable on goods fabricated at construction sites that are movable. The client fabricates windows and doors at construction sites and fixes them to buildings. These goods would be subject to excise duty as they are movable goods. However, notification no. 12/2012-CE provides an exemption for all goods fabricated at construction sites for use at that site falling under certain headings. The client needs to check if their goods fall under these exempt headings to claim exemption. A client in an SEZ was provided a Form A-1 by the SEZ unit/developer. As per the notification, if specified services are received and used in the SEZ and wholly consumed there, and the SEZ unit obtains Form

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 1

    ‘Excise duty is payable on all goods

    fabricated at construction sites’


    Valuation (Determination of the significance or application headings and the expressions
    Price of Imported Goods) of the rationale of that judg- used therein, and accordingly
    Rules, 2007. They rejected our ment in your case. claim the exemption.
    declaration of value as
    declared at the time of export, We fabricate certain items Our client in a Special
    on the grounds that the value like windows, doors, etc., at Economic Zone (SEZ) has
    declared at the time of export the construction site and fix given us a copy of Form-A1,
    was low. We seek your views them on to buildings. Are we and says that on the basis of
    on whether the stand taken required to pay excise duty on that Form A-1, we should not
    by the Customs is correct. the items? charge service tax. Can we
    On almost identical facts, the If the goods that come into accede to his request?
    CHATROOM Tribunal has held, in the case existence at the site are move- Notification no. 40/2012-ST
    T N C RAJAGOPALAN of Emkay (India) Rubber Co. able, even through you may dated June 20, 2012 says that
    Ltd. [2012 (286) ELT 699 (Tri. fix them on to immovable where the specified services
    Del.)], that the said Valuation structures, they will be excis- received in a SEZ and used for
    We had re-imported goods Rules should not be applied in able, as held by the Larger the authorised operations are
    that had been exported by us case of re-imports and that the bench of the Tribunal in the wholly consumed within the
    and rejected by the buyer, value declared at the time of case of Mahindra and SEZ, the person liable to pay
    who found them to be export must be adopted for the Mahindra Ltd. [2005 (190) ELT service tax has the option not
    defective. We are not claiming assessment of duty. In that par- 621 (Tri.LB)]. But, S. No. 206 of to pay the service tax ab initio.
    any exemption, as the time ticular case, the importer had the notification no. 12/2012- The only condition for not
    limits have passed. We are availed himself of the exemp- CE dated 17.3.2012 exempts ‘all charging service tax is to obtain
    ready to pay duties as per tion under notification no. goods fabricated at site of work Form A-1 duly verified by the
    Section 20 of the Customs Act, 158/95-Cus dated 14.11.1995 but for use in construction work at Specified Officer and a list of
    1962. The Customs say that in failed to re-export the goods in such site’ falling under the services approved by the
    that case, the goods have to be time and so, the duties became headings 7305 or 7308 from Approval Committee. If the
    valued as per Section 14 of the payable. However, in my opin- the whole of excise duty. You SEZ unit/developer has given
    Customs Act, 1962 read with ion, that variation in the facts may examine whether your those documents, you need
    the related Customs of that case does not take away goods fall under the said not charge service tax.

    Business Standard invites readers’ SME queries related to excise, VAT and exim policy.
    You can write to us at [email protected]

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