Present Excise Duty Rate of Sugar (CETCH-17011490), Central Excise

[Mehul Pandya]

Sir,

I want to know present excise duty rate of Sugar (CETCH-17011490) and its notification.

In teriff it is mentioned as 12% (Per KG) but someone told me that ₹ 71/- per Quintal

So. pl. guide me current duty rate with its notification.

Thanking you.

Posts / Replies

[Pradeep Khatri]

Dear Mehul,

The rate of Central Excise Duty on Sugar is 12% under Chapter 17 of the C.E.Tariff. The Sugar also falls under the category of Goods of Special Importance which is governed by the First Schedule of THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE ) ACT, 1957 (58 OF 1957).

Please check this Act for the additional duty levied on Sugar.

Regards

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

[Rajagopalan Ranganathan]

Sir,

The tariff rate of duty leviable on Sugar is 12% adv. However, as per Sl, No. 14 of Notification No.12/2012-CE dated 17.3.2012 as amended, the effective rate of duty leviable on sugar is ₹ 35 per quintal on sugar required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1958 (levy sugar) and ₹ 71 per quintal on other sugar.