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Whether Adjustment of Central Excise Duty paid @1% can be done if the jewellery is returned, Central Excise

Issue Id: - 110058
Dated: 19-3-2016
By:- Anish Goyal

Whether Adjustment of Central Excise Duty paid @1% can be done if the jewellery is returned


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A manufacturer cleared a jewellery set on 05.03.2016 on payment of Central Excise Duty @ 1%. However, on 18.03.2016, the same is returned back by the customer.

Now, can I adjust the 1% central Excise duty already paid on jewellery subsequent sales?

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 19-3-2016
By:- KASTURI SETHI

On what grounds the jewellery was returned ? Either Rule 16 (1) or (2) or (3) of CE Rules, 2002 is to be followed depending upon the requirement.


2 Dated: 19-3-2016
By:- Ganeshan Kalyani

I agree with the views submitted by Sri Kasturi Sir. Rule 16 of Central Excise Rules deals with the returned goods and its excise duty implications.


Page: 1

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