coke fines duty

[raj nadh]

Dear Experts,

We are clearing coke fines (HS code 27040030) for home consumption. As per the budget 20156-16, what is the rate of duty ? please give me the reply as soon as possible.

Thank you

[Rajagopalan Ranganathan]

Sir,

According to first schedule of Central Excise Tariff Act, 1985 coke fines will fall under sub-heading No. 2713 90 00 attracting CENVAT duty @ 14%.

AI Summary

Tariff classification of coke fines determines CENVAT liability and applicable excise duty rate for home consumption. Coke fines for home consumption are classified under the tariff subheading for coke products and consequently attract CENVAT duty at the rate specified in the First Schedule of the Central Excise Tariff Act for that subheading.