Exemption from Duty

Exemption from Duty

15 Questions Published

Questions

Question 1 Multiple Choice (Single Answer)

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
Question 2 Multiple Choice (Single Answer)

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
Question 3 Multiple Choice (Single Answer)

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
Question 4 Multiple Choice (Single Answer)

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
Question 5 Multiple Choice (Single Answer)

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
Question 6 Multiple Choice (Single Answer)

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
Question 7 Multiple Choice (Single Answer)

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
Question 8 Multiple Choice (Single Answer)

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
Question 9 Multiple Choice (Single Answer)

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
Question 10 Multiple Choice (Single Answer)

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
Question 11 Multiple Choice (Single Answer)

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
Question 12 Multiple Choice (Single Answer)

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
Question 13 Multiple Choice (Single Answer)

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
Question 14 Multiple Choice (Single Answer)

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
Question 15 Multiple Choice (Single Answer)

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