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Namkin & patato Chips

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..... Dear Sir W e will plan our existing business expansion (Namkin patato chips). We got order large volume. plan excise registration. Please let me know the Excise chapter basic excise duty rate. - Reply By KASTURI SETHI - The Reply = Sh.Ravindra Kindre Ji, These products fall under Chapter/Sub-Heading No. 2106 90 99 of Central Excise Tariff Act, 1985 . These are covered under MRP 35% abatement admissible Rate 12.5% - Reply By Rajagopalan Ranganathan - The Reply = Sir, As per Note 6 of Chapter 21 of first schedule of Central Excise Tariff Act, 1985 namkin and potato chips are classifiable under sub heading No. 2106 90 90 attracting cenvat duty @ 12.5% adv. - Reply By Ravindra Kindre - The Reply = Dear Sir Sir A .....

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..... fter Excise registration we dont taken any cenvat credit.so as per my knowldege it is 2% excise duty rate liable for sale.It is correct.? Please guide us. - Reply By Ravindra Kindre - The Reply = Respected Sir Following are our item item it is veriable excise duty rate ? No Product Name 1 Mega Chips- Salted 2 Mega Chips - Tomato 3 Mega Chips - Masala 4 Mega Chips - Cream N Onion 5 Namkin Mega - Fanta Stick Tomato 6 Namkin Mega - Fanta Stick Masala 7 Powerbreak - Pudina(B) 8 Namkin Mega - Sev murmura 9 Frums - Funny Wheels (Bag) 10 Fryums - Moon Masala 11 Namkin Mega - .....

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..... Chinese Noodles 12 Namkin Mega - ABCD/- 13 Namkin -Moong Ka Dum 14 Namkin Mega - Farali 15 Namkin Mega - Sheng Bhujia 16 Namkin-Chana Chatpata 17 Namkin-Crispy Bhujiya 18 Namkin- Swad Lasuni 19 Mega Chips - Salted 20 Mega Chips- Tomato 21 Mega Chips - Cream N Onion 22 Powerbreak - Tomato(B) 23 Power Break- Hot N Chilly(B) 24 Mega Chips - Salted 25 Mega chips - Tomato 26 Mega Chip -Cream N Onion - Reply By Ravindra Kindre - The Reply = Respected Sir As per my privious quirey of our mfg item list please let me know Excise CSH .....

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..... no.It is only 2106 90 99 or different CSH no. what is abatement %. Please guide us. Thank you. - Reply By Ravindra Kindre - The Reply = Respected Sir Thank you for your guideline - Reply By KASTURI SETHI - The Reply = DEAR SH.RAVINDRA KINDRE JI, In this context, it is pertinent to see notification no.3/2006-CE dated 1.3.2006 which stands superseded vide Notification No.12/12-CE dated 17.3.12 which will clear your doubts about classification and rate of duty. I think proper heading is 2106 90 99 . I could not find 2106.90.90 in Central Excise Tariff/Customs Tariff. - Reply By Ravindra Kindre - The Reply = Respected Sir Thank you for your immdiate reply.but please guide me me at the time of sale excise duty payable @ 2% ( .....

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..... when we will not taken cenvat credit). Thank you sir - Reply By KASTURI SETHI - The Reply = Dear Sh.Kindre Ji, Yes. There is no doubt that Chapter/Sub-heading No.2106 90 99 is covered (at S.No.22) under Notification No.1/11-CE dated 1.3.11 as amended vide Notification No. 16/12-CE dated 17.3.12. for the purpose of payment of Central Excise duty @2% Adv.Pl. go through all the relevant notifications mentioned in my replies. - Reply By Ravindra Kindre - The Reply = Respected Sir I am really very thanking to you to guide me.Sir also request you please guide us vat rate due to veriable item. Presently we have paid vat @ 5.5% to all items. Sir Wating for your reply. - Reply By KASTURI SETHI - The Reply = Sir, For VAT query we .....

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..... have many experts on this forum. This is not my field. - Reply By Ravindra Kindre - The Reply = Respected Sir These all product are covered under MRP 35% abatement admissible Rate 12.5%.But my question is when we will not taken cenvat credit pay excise duty @ 2%.in that case. Can we will allowed pay excise duty 2% after abatement value 35%.(i.e.65% Duty Payable Value).please guide us. - Reply By chetan rachhadiya - The Reply = Dear Ravindraji, potato chips will fall under chapter 20052000 as per judgement of frito lays, except this all item will fall under chapter 2106. while availing concessional rate noti.no.01/2011 you can't take cenvat credit discharge duty @ 2%. but if you want to avail cenvat credit duty rat .....

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..... e is 6%. your product covered under MRP based valuation abatement is 35%. Please confirm you will sale this item under your brand name or using the brand name of other's. if you are using other's brand name you can not take benefit of SSI exemption. Please feel free to contact me if you require more detail on this as i have recently handle this type of case. you will find my no.from my profile. - Reply By KASTURI SETHI - The Reply = Sh. chetan rachhadiya Ji, Can you give me citation of case law, namely, Frito Lays ? Thanks regards. K.L.SETHI - Reply By chetan rachhadiya - The Reply = Dear Sethi sir, potato chips in ret .....

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..... ail packs are classifiable under tariff head of 20052000 as per case of pepsico india holding pvt.ltd V/s commissioner- 2015 (9) TMI 982 - CESTAT NEW DELHI = 2016 (331) ELT 119 (TRI-DELHI) - Reply By KASTURI SETHI - The Reply = Sh. Chetan Rachhadiya Ji, Thanks a lot for updating all of us. This is the best use of this forum. Any well conversant visitor (of this forum) throughout India can help by sharing his information and knowledge. With regards. K.L.SETHI - Reply By Ravindra Kindre - The Reply = Respected Sir, Presently we have paid M Vat @ 5.5% to all following item at the time of sale, but I think the following item Sr.No.09 10 it is not liable for vat @ 5.5% at the time of sale. .....

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..... Because of when we purchase raw material for those item we was not paid any vat to our supplier (He is not shown his bill).Please guide us. Waiting for your reply. Regards Ravindra Kindre 9922431665 No Product Name 1 Mega Chips- Salted 2 Mega Chips - Tomato 3 Mega Chips - Masala 4 Mega Chips - Cream N Onion 5 Namkin Mega - Fanta Stick Tomato 6 Namkin Mega - Fanta Stick Masala 7 Powerbreak - Pudina(B) 8 Namkin Mega - Sev murmura 9 Frums - Funny Wheels (Bag) 10 Fryums - Moon Masala 11 Namkin Mega - Chinese Noodles 12 Namkin Mega - ABCD/- 13 Namki .....

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..... n -Moong Ka Dum 14 Namkin Mega - Farali 15 Namkin Mega - Sheng Bhujia 16 Namkin-Chana Chatpata 17 Namkin-Crispy Bhujiya 18 Namkin- Swad Lasuni - Namkin & patato Chips - Query Started By: - Ravindra Kindre Dated:- 19-4-2016 Central Excise - Got 17 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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