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.

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.