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Excise duty on clearance of microscope parts by EOU to DTA - Central ExciseExtract The unit is 100% EOU since 15 years. The auditors came for audit and conducted audit for the period 2015-16 to June 2017. The unit is clearing the microcopes (chapter sub-heading 90185090 ) as well microscope parts i.e Double iris (chapter subheading 90188099 )i.e. without filter etc for operating microscope in DTA. The Central Excise duty is being paid on microscope. But the central excise duty is not paid on microscope parts under Notification No. 12/2012 CE (Sr. No. 309). which may be read as under: 309 : 9018 or 9019 or 9022 (i) Parts and accessories of goods of headings 9018 and 9019 :NIL (ii) Parts and accessories of apparatus for medical, surgical, dental or veterinary use, falling under heading 9022 :NIL The auditor has objected that parts and accessory has not been exclusively mentioned in the tariff heading 9018 and therefore parts and accessory are not covered under heading 90189099 . they further informed that it is covered under chapter heading 90330000 (PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 90 ). As separate entry has been made for parts and accessory and therefore the benefit of S.No. 309 is not available and pointed out to pay duty for the DTA clearance in respect of parts and accessory. They also took the view that at the time of import of parts of the microscope by the EOU the CVD (Excise duty) has been levied but foregone due to EOU. They further also informed that in Chapter 90 in all the sub-heading the separate entry for Parts and accessory has been made and in some sub heading it has not been mentioned and at the end under sub heading 90330000 the remaining has been covered. Please guide as there is approximately ₹ 1500000/-duty is involved.
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