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Concessional re ate of duty on e o u unit, Central Excise

Issue Id: - 116852
Dated: 16-11-2020
By:- Amresh kumar
Concessional re ate of duty on e o u unit

  • Contents

We are a EOU unit and our products are mainly PTFE filed products and main raw material is PTFE Resin which we procure duty free.

We manufacturing PTFE pipes & tubes under CHS 39, PTFE VALVES under chs 85 and PTFE Nozzles under chapter 84.

Overall DTA sale is below 50%.

ONLY THE PTFE nozzles exceeds the 90% of the FOB VALUE Ex ported previous year and in factbthe PTFE Nozzles are very rarely exported and almost cleared in DTA, on paying concession rate of duty i.e. 50% of BCD but over all limit is below 50%.

Now the CRA ha is raised a objection that concessional duty will not be applicable on Nozzles ss it has been cleared more than the FOB value of last year and it will not include in 50% limit.

Our contention is that Nozzles and valves & types are identical goods with base material as PTFE resins and hence all are PTFE products and dupplie to large industries abroad and domestic market. Though as per requirements of customer no me culture and chapter heading is changed.

Please, your valuable opinion in the matter.

The matter relates to Central excise regim


Amresh Kumar

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