We’re building a cold storage facility for food processing and export. As per the Central Excise negative list, specifically sections 14 d and e, we believe this project is exempt from central excise tax. However, we recently received a notice demanding immediate payment. Could you help us explain the exemption to the authorities, ensuring we don’t face unnecessary penalties?
Best Answer
Under the Central Excise negative list, section 14 d and e exempts cold storage facilities used for food processing and export from excise duty. You can present this exemption to the authorities along with relevant supporting documentation, such as project plans and export contracts, to contest the tax demand and avoid penalties.
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