Question

Write short note on procedure related to excise clearance of goods.

Answer 1

EXCISE CLEARANCE FOR EXPORTS. Introduction. An indirect tax levied on goods manufactured or produced in India for home consumption. Goods subject to excise duty can leave the factory only after the duty on them has been paid.

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Answer 2

A procedure related to excise clearance of goods:

• The export goods are normally exempted from excise duty and if the duty is already paid, then it is refunded back to the exporter.
• To get an exemption, the exporters apply to Excise Commissioner along with a copy of RCMC, invoice, etc.
• If the exporter has already paid excise duty and has to get a refund, then he applies to the Assistant Commissioner of Excise.
• The Assistant Commissioner verifies the refund application and if he is satisfied, the duty amount is refunded back to the exporter.