Tariff Duty Rate as per new Budget

[Guest]

Res. Sir,

As per new budget what will be the new Tariff Duty Rate for Below Chapter Code.?whether included Edu. cess and H.Edu. cess will be included or not?

84137010 ?

84139120 ?

84135029 ?

85011020 ?

72044900 ?

73259910 ?

if i remove dutiable goods then what will be excise duty leviable ?

pls. provide guidance.

Regards,

Manan V Pandya

Ahmedabad.

[PAWAN KUMAR]

Dear Manan Ji,

The Education Cess @2% and Secondary and Higher Education Cess @1% has now exempted from 01.03.2015.Now the single reat is to be applied which is 12.5%.

[Guest]

thank you so much for your reply still i have doubt on Input As Such Material.

i am purchase Raw Material in Various duty Rate i.e. 10%+2%+1% / 12%+2%+1% /14%+2%+1% in such Case now We required to send back rejected material as input as such in this case in which Duty rate i have to charge ?

pls. clear this doubt.

Regards,

Manan V Pandya

Ahmedabad.

regards,

[MUKUND THAKKAR]

you have remove Input as such with 2% and 1% and excise duty rate against which you have procure.

AI Summary

Excise duty rate: education and higher education cesses removed; apply the new single rate and procurement rate for returns. Education Cess and Secondary and Higher Education Cess were exempted from 1 March 2015, leaving a single central excise rate to replace earlier composite rates. For returned or rejected 'input as such', cesses are to be ignored and excise charged according to the central excise rate under which the inputs were originally procured.