Questions
Which of the following is not an exemption from duty under the Central Excise Act, 1944?
- Exemption for goods exported out of India
- Exemption for goods used in the manufacture of other goods
- Exemption for goods used in the construction of a factory
- Exemption for goods used in the manufacture of food products
Under which section of the Central Excise Act, 1944 is exemption from duty granted for goods exported out of India?
- Section 5
- Section 6
- Section 7
- Section 8
Which of the following is not a condition for availing exemption from duty under Section 5 of the Central Excise Act, 1944?
- The goods must be exported out of India
- The goods must be manufactured in India
- The goods must be cleared for home consumption
- The goods must be shipped on a vessel registered in India
What is the time limit for filing a refund claim for duty paid on goods exported out of India?
- One year from the date of export
- Two years from the date of export
- Three years from the date of export
- Four years from the date of export
Which of the following is not an exemption from duty under Section 6 of the Central Excise Act, 1944?
- Exemption for goods used in the manufacture of other goods
- Exemption for goods used in the generation of electricity
- Exemption for goods used in the construction of a factory
- Exemption for goods used in the manufacture of food products
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?
- The goods must be used in the manufacture of other goods that are exempt from duty
- The goods must be used in the manufacture of other goods that are not exempt from duty
- The goods must be used in the manufacture of other goods that are exported out of India
- The goods must be used in the manufacture of other goods that are sold in the domestic market
Which of the following is not an exemption from duty under Section 7 of the Central Excise Act, 1944?
- Exemption for goods used in the construction of a factory
- Exemption for goods used in the generation of electricity
- Exemption for goods used in the manufacture of food products
- Exemption for goods used in the manufacture of medicines
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?
- The electricity must be used for commercial purposes
- The electricity must be used for domestic purposes
- The electricity must be used for agricultural purposes
- The electricity must be used for industrial purposes
Which of the following is not an exemption from duty under Section 8 of the Central Excise Act, 1944?
- Exemption for goods used in the manufacture of food products
- Exemption for goods used in the manufacture of medicines
- Exemption for goods used in the manufacture of fertilizers
- Exemption for goods used in the manufacture of cosmetics
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?
- The food products must be sold in the domestic market
- The food products must be exported out of India
- The food products must be used in the manufacture of other food products
- The food products must be used in the manufacture of non-food products
Which of the following is not a condition for availing exemption from duty under Section 5 of the Central Excise Act, 1944?
- The goods must be exported out of India
- The goods must be manufactured in India
- The goods must be cleared for home consumption
- The goods must be shipped on a vessel registered in India
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?
- The goods must be used in the manufacture of other goods that are exempt from duty
- The goods must be used in the manufacture of other goods that are not exempt from duty
- The goods must be used in the manufacture of other goods that are exported out of India
- The goods must be used in the manufacture of other goods that are sold in the domestic market
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?
- The electricity must be used for commercial purposes
- The electricity must be used for domestic purposes
- The electricity must be used for agricultural purposes
- The electricity must be used for industrial 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?
- The food products must be sold in the domestic market
- The food products must be exported out of India
- The food products must be used in the manufacture of other food products
- The food products must be used in the manufacture of non-food products
Which of the following is not a condition for availing exemption from duty under Section 5 of the Central Excise Act, 1944?
- The goods must be exported out of India
- The goods must be manufactured in India
- The goods must be cleared for home consumption
- The goods must be shipped on a vessel registered in India