Section 3A
Assessment And Recovery Of Excise Duty
(1) The liability to asses and recover excise duty levied pursuant to this Act shall be upon the producer producing excisable goods and services. However, in case of imported goods, the concerned Customs Office shall assess and recover the excise duty.
(2) If excise duty is applicable at the time of sales or distribution apart from the time of production or import, the liability to asses and recover the applicable excise duty shall be upon the importer or the seller.
(3) The excise duty paid for raw materials consumed in the course of production of excisable goods may be deducted against the excise duty paid upon removal of the final goods. Provided that, other than tobacco industry under the self-removal system, excise duty paid while purchasing or importing raw materials by an industry may be deducted against excise duty paid while selling the final good.
(4) Any excise duty paid for goods incurring loss due to fire, theft, accident, destructive incident or expiry of the date of utility of the good, may be deducted as prescribed by the Department.
(5) While deducting excise duty pursuant to this Section, excise duty paid on import of auxiliary raw materials, packaging materials, and raw materials and machinery parts having customs duty exemption shall not be allowed to be deducted.
(2) If excise duty is applicable at the time of sales or distribution apart from the time of production or import, the liability to asses and recover the applicable excise duty shall be upon the importer or the seller.
(3) The excise duty paid for raw materials consumed in the course of production of excisable goods may be deducted against the excise duty paid upon removal of the final goods. Provided that, other than tobacco industry under the self-removal system, excise duty paid while purchasing or importing raw materials by an industry may be deducted against excise duty paid while selling the final good.
(4) Any excise duty paid for goods incurring loss due to fire, theft, accident, destructive incident or expiry of the date of utility of the good, may be deducted as prescribed by the Department.
(5) While deducting excise duty pursuant to this Section, excise duty paid on import of auxiliary raw materials, packaging materials, and raw materials and machinery parts having customs duty exemption shall not be allowed to be deducted.