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Issue ID: 108284
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35% EXCISE ABATEMENT IS APPLICABLE ON CHAPTER 20098910

Date 21 Mar 2015
Replies 2 Replies
Views 23760 Views
Excise abatement applies to Chapter 20 goods including mango juice under a retail price based duty calculation.
The notification prescribes percentage abatements of the retail sale price under sub section (2) of section 4A of the Central Excise Act, superseding an earlier notice, and provides a tabulated schedule pairing tariff chapters and goods with specific abatement percentages. For goods falling under Chapter 20 the table specifies an abatement of thirty five percent of retail sale price, thereby covering mango juice and similarly classified packaged food and beverage products and directing that retail sale price (inclusive of taxes, freight and related charges) be used to compute the excise abatement. (AI Summary)

Dear Sir,

Can you post/reference the supportive docs for above said 35% EXCISE ABATEMENT IS APPLICABLE ON CHAPTER 20098910 for mango juice.

Thannks

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