CHANGE IN EXCISE DUTY FOR CHAPTER 84 & 85

[SURYAKANT MITHBAVKAR]

Govt. has reduced excise duty from 12 percent to 10 percent on capital Goods falls under chapter 84 & 85.

In our case we are manufacturer of Pharmaceutical Machinery falling under chapter 84 & 73 (Article of IRon & Steel consits Pipe Line)

 we manufacturing complete pharmaceutical liquid line consists Bottle washing Machine, Liquid filling & sealing machine, Turn Table, Labelling Machine  which require water pipeline for Bottle washing Machine  which falls chapter 73.

The above case our customer has reaised purchase order showing extra cost for Pipe line.

Please advice in view of the change of excise duty for only chapter 84 & 85. can we calculate two type of the excise duty in our invoice.  i.e. at the rate of 10 percent for  Bottle washing Machine, Liquid filling & sealing machine, Turn Table, Labelling Machine and at the rate of 12 percent for  water pipeline

AI Summary

Excise Duty Reduced to 10% for Machinery in Chapter 84; Chapter 73 Items Remain at 12% The government has reduced the excise duty from 12% to 10% for capital goods under chapters 84 and 85. A manufacturer of pharmaceutical machinery, which includes items under chapters 84 and 73, is seeking advice on how to apply the new excise rates. The machinery includes components like a bottle washing machine and labeling machine, which fall under chapter 84, and a water pipeline under chapter 73. It is confirmed that the excise duty can be applied at 10% for machinery under chapter 84 and 12% for the pipeline under chapter 73.