Excise Duty on Chewing Tobacco

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..... Excise Duty on Chewing Tobacco
Query (Issue) Started By: - Mehul Pandya Dated:- 6-12-2016 Last Reply Date:- 10-12-2016 Central Excise
Got 6 Replies
Central Excise
Sir, If any one manufactures hand made chewing tobacco which falls under CETCH - 2403 9910 and packs the same in small printed pouches manually without using any machinery than do he required to take Excise registration or .....

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..... he can claim SSI exemption. If no, how to calculate and discharge the duty on the same. Reply By KASTURI SETHI: The Reply: Sh.Pandya Ji, Your product is covered under SSI exemption Notification No.8/2003-ST dated 1.3.2003 as amended (Serial no.xiii of Annexure to the notification). Other than those bearing a brand name is eligible for exemption. Its packing/repacking/labeling/rebelling amounts .....

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..... to manufacture under Section 2 (f)(iii) of Central Excise Act, 1944. It is covered at serial no.27 of the Third Schedule to Central Excise Act, 1944 (Deemed Manufacture). Regarding rate of CE duty see Notification No.16/16-CE dated 1.3.2016 as amended vide [M.F. (D.R.) Corrigendum F. No. 334/8/2016-TRU, dated 30-3-2016] Reply By Mehul Pandya: The Reply: Thank you sir, Can he avail SSI exemption .....

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..... using his own brand and not others ? Is there any specific clause that the tobacco products are not eligible for SSI exemption.? Reply By KASTURI SETHI: The Reply: This judgement disallows SSI exemption even against its own brand name. Crucial clause remains the same till now. COMMISSIONER OF C. EX., GUNTUR Versus VIRAT CRANE INDUSTRIES LTD. 2015 (11) TMI 1414 - SUPREME COURT Reply By KASTURI .....

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..... SETHI: The Reply: There is no specific clause which disallows SSI exemption to 2403 9910. 2403 is in the list of eligible goods mentioned in Annexure to SSI Exemption notification. Reply By Mehul Pandya: The Reply: I read this in a book. Now I am confused, whether to take SSI exemption or not because here they have not mentioned any specific tariff heading. Reply By KASTURI SETHI: The Reply: .....

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..... This judgement is very old and based on a notification no.1/93-CE dated 28.2.2003 which has been amended from time to time so many times. Go by the latest notification.
Discussion Forum - Knowledge Sharing .....

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