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?

AI Summary

Company Allowed to Report Finished Goods and Spare Parts Under Same Tariff Heading on Excise Return; Annexure Recommended A company is inquiring about whether it can report finished goods and spare parts under the same tariff heading in a single line item on an excise return. The respondent advises that it is permissible to file the ER-1 return under the same heading and in one location, but recommends creating an annexure in Excel to detail the individual items.