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Exemption from Duty

Description: Exemption from Duty
Number of Questions: 15
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Tags: central excise law exemption from duty
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Which of the following is not an exemption from duty under the Central Excise Act, 1944?

  1. Exemption for goods exported out of India

  2. Exemption for goods used in the manufacture of other goods

  3. Exemption for goods used in the construction of a factory

  4. Exemption for goods used in the manufacture of food products

Show answer
Correct Option: C
Explanation:

Exemption from duty is not available for goods used in the construction of a factory.

Under which section of the Central Excise Act, 1944 is exemption from duty granted for goods exported out of India?

  1. Section 5

  2. Section 6

  3. Section 7

  4. Section 8

Show answer
Correct Option: A
Explanation:

Exemption from duty for goods exported out of India is granted under Section 5 of the Central Excise Act, 1944.

Which of the following is not a condition for availing exemption from duty under Section 5 of the Central Excise Act, 1944?

  1. The goods must be exported out of India

  2. The goods must be manufactured in India

  3. The goods must be cleared for home consumption

  4. The goods must be shipped on a vessel registered in India

Show answer
Correct Option: C
Explanation:

The goods need not be cleared for home consumption to avail exemption from duty under Section 5 of the Central Excise Act, 1944.

What is the time limit for filing a refund claim for duty paid on goods exported out of India?

  1. One year from the date of export

  2. Two years from the date of export

  3. Three years from the date of export

  4. Four years from the date of export

Show answer
Correct Option: A
Explanation:

The time limit for filing a refund claim for duty paid on goods exported out of India is one year from the date of export.

Which of the following is not an exemption from duty under Section 6 of the Central Excise Act, 1944?

  1. Exemption for goods used in the manufacture of other goods

  2. Exemption for goods used in the generation of electricity

  3. Exemption for goods used in the construction of a factory

  4. Exemption for goods used in the manufacture of food products

Show answer
Correct Option: C
Explanation:

Exemption from duty is not available for goods used in the construction of a factory under Section 6 of the Central Excise Act, 1944.

What is the condition for availing exemption from duty under Section 6 of the Central Excise Act, 1944 for goods used in the manufacture of other goods?

  1. The goods must be used in the manufacture of other goods that are exempt from duty

  2. The goods must be used in the manufacture of other goods that are not exempt from duty

  3. The goods must be used in the manufacture of other goods that are exported out of India

  4. The goods must be used in the manufacture of other goods that are sold in the domestic market

Show answer
Correct Option: A
Explanation:

Exemption from duty under Section 6 of the Central Excise Act, 1944 is available for goods used in the manufacture of other goods that are exempt from duty.

Which of the following is not an exemption from duty under Section 7 of the Central Excise Act, 1944?

  1. Exemption for goods used in the construction of a factory

  2. Exemption for goods used in the generation of electricity

  3. Exemption for goods used in the manufacture of food products

  4. Exemption for goods used in the manufacture of medicines

Show answer
Correct Option: A
Explanation:

Exemption from duty is not available for goods used in the construction of a factory under Section 7 of the Central Excise Act, 1944.

What is the condition for availing exemption from duty under Section 7 of the Central Excise Act, 1944 for goods used in the generation of electricity?

  1. The electricity must be used for commercial purposes

  2. The electricity must be used for domestic purposes

  3. The electricity must be used for agricultural purposes

  4. The electricity must be used for industrial purposes

Show answer
Correct Option: D
Explanation:

Exemption from duty under Section 7 of the Central Excise Act, 1944 is available for goods used in the generation of electricity that is used for industrial purposes.

Which of the following is not an exemption from duty under Section 8 of the Central Excise Act, 1944?

  1. Exemption for goods used in the manufacture of food products

  2. Exemption for goods used in the manufacture of medicines

  3. Exemption for goods used in the manufacture of fertilizers

  4. Exemption for goods used in the manufacture of cosmetics

Show answer
Correct Option: D
Explanation:

Exemption from duty is not available for goods used in the manufacture of cosmetics under Section 8 of the Central Excise Act, 1944.

What is the condition for availing exemption from duty under Section 8 of the Central Excise Act, 1944 for goods used in the manufacture of food products?

  1. The food products must be sold in the domestic market

  2. The food products must be exported out of India

  3. The food products must be used in the manufacture of other food products

  4. The food products must be used in the manufacture of non-food products

Show answer
Correct Option: A
Explanation:

Exemption from duty under Section 8 of the Central Excise Act, 1944 is available for goods used in the manufacture of food products that are sold in the domestic market.

Which of the following is not a condition for availing exemption from duty under Section 5 of the Central Excise Act, 1944?

  1. The goods must be exported out of India

  2. The goods must be manufactured in India

  3. The goods must be cleared for home consumption

  4. The goods must be shipped on a vessel registered in India

Show answer
Correct Option: C
Explanation:

The goods need not be cleared for home consumption to avail exemption from duty under Section 5 of the Central Excise Act, 1944.

Which of the following is not a condition for availing exemption from duty under Section 6 of the Central Excise Act, 1944 for goods used in the manufacture of other goods?

  1. The goods must be used in the manufacture of other goods that are exempt from duty

  2. The goods must be used in the manufacture of other goods that are not exempt from duty

  3. The goods must be used in the manufacture of other goods that are exported out of India

  4. The goods must be used in the manufacture of other goods that are sold in the domestic market

Show answer
Correct Option: B
Explanation:

Exemption from duty under Section 6 of the Central Excise Act, 1944 is not available for goods used in the manufacture of other goods that are not exempt from duty.

Which of the following is not a condition for availing exemption from duty under Section 7 of the Central Excise Act, 1944 for goods used in the generation of electricity?

  1. The electricity must be used for commercial purposes

  2. The electricity must be used for domestic purposes

  3. The electricity must be used for agricultural purposes

  4. The electricity must be used for industrial purposes

Show answer
Correct Option: B
Explanation:

Exemption from duty under Section 7 of the Central Excise Act, 1944 is not available for goods used in the generation of electricity that is used for domestic purposes.

Which of the following is not a condition for availing exemption from duty under Section 8 of the Central Excise Act, 1944 for goods used in the manufacture of food products?

  1. The food products must be sold in the domestic market

  2. The food products must be exported out of India

  3. The food products must be used in the manufacture of other food products

  4. The food products must be used in the manufacture of non-food products

Show answer
Correct Option: C
Explanation:

Exemption from duty under Section 8 of the Central Excise Act, 1944 is not available for goods used in the manufacture of food products that are used in the manufacture of other food products.

Which of the following is not a condition for availing exemption from duty under Section 5 of the Central Excise Act, 1944?

  1. The goods must be exported out of India

  2. The goods must be manufactured in India

  3. The goods must be cleared for home consumption

  4. The goods must be shipped on a vessel registered in India

Show answer
Correct Option: C
Explanation:

The goods need not be cleared for home consumption to avail exemption from duty under Section 5 of the Central Excise Act, 1944.

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