Present Excise Duty Rate of Sugar (CETCH-17011490)

[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.

[YAGAY andSUN]

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.

AI Summary

Excise duty on sugar: tariff provides a percentage rate while a notification prescribes specific duties for levy and other sugar. Central excise tariff prescribes an ad valorem rate for sugar under Chapter 17 while sugar is also subject to additional duties as a Good of Special Importance under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. A central excise notification applies the statutory additional-duty framework by prescribing specific duty amounts for different categories of sugar, distinguishing levy sugar required under the Essential Commodities Act from other sugar and imposing distinct effective duties for each category.