Classification of Product under ER 1

[S Rajiv Patro]

Dear Sir

My company is selling Finished goods and spares of FG but both the products are falling under one tariff heading. My question here is - Can i show both products in one line item under excise return filling. If the answer is 'No' then under which rule it says?

[PAWAN KUMAR]

Dear Sir,

As per my view, you can proceed to e-file your ER-1 return under same heading and at one place only, however please make an annexure (backup file) in excel showing individual details.

AI Summary

Tariff heading grouping allowed: report finished goods and spares under a single excise return line with an itemised annexure. The adviser advises that finished goods and spares falling under the same tariff heading may be filed together as a single line in the excise return, provided a separate annexure or backup file is maintained that itemises individual product details to support the combined entry.