Section 4
Recovery Of Excise Duty
(1) Except as otherwise provided in this Act, excise duty shall be recovered from the goods and services subject to excise duty under this Act, in the following circumstances:
(a) In case of goods produced by industry under Physical Control System, at the time of removal for sale after production from the enterprise,
(b) In case of goods or services under the self-removal system, at the time of issuing the invoice,
(c) In case of imported goods, at the customs point at the time of entry inside the territory of Nepal,
(d) In case of import of service, as prescribed by the Department.
(2) Notwithstanding anything contained in Sub-section (1), in case of certain goods or services, the Department may prescribe to recover excise duty at the time of production of such goods or rendering of such services.
(a) In case of goods produced by industry under Physical Control System, at the time of removal for sale after production from the enterprise,
(b) In case of goods or services under the self-removal system, at the time of issuing the invoice,
(c) In case of imported goods, at the customs point at the time of entry inside the territory of Nepal,
(d) In case of import of service, as prescribed by the Department.
(2) Notwithstanding anything contained in Sub-section (1), in case of certain goods or services, the Department may prescribe to recover excise duty at the time of production of such goods or rendering of such services.