abatement available or not

[Dalia Felix]

35 % abatement is allowed to goods belonging to Chapter 33 and Chapter 16 as per notification 49/2008-CE (NT). As per CETA, the rate prescribed is 12 % for goods of Chapter 33 while it is 6 % for goods of Chapter 16.

is there any provision in CE Act or rules made there under to the effect that abatement is allowed only to those goods valued at full rate (12 %) of CE duty?

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Abatement eligibility questioned: whether tax abatement applies only to goods valued at the full duty rate despite tariff differences. Whether abatement under Notification 49/2008 CE(NT) is limited to goods valued at the full tariff rate is questioned: the notification grants a 35% abatement for certain goods while the Central Excise Tariff prescribes lower duty percentages for those goods, and the query asks whether the Central Excise Act or rules restrict abatement eligibility to goods assessed at the full tariff rate.