Abetment if the concentional duty is paid

[Prakash Kulkarni]

One of my client who is selling products like Chicken Cocktail Sausages, Chicken Frankfurters, Cocktail Sausages, Frankfurters, Goa Pork Sausages, under tariff head 16010000,16041310 etc., are charging 2% duty without availing CANVAT credit. However, they take abetment of 35% and charge 2% on only 65% of MRP. Is this is right? Pls email your opinion to [email protected]

AI Summary

Sausage Seller's 2% Duty Practice Confirmed Valid with 35% Abatement Under MRP Notification No.49/2008-CE(Nt). A client is selling various sausage products and charging a 2% duty without using CANVAT credit, applying a 35% abatement and charging the duty on 65% of the MRP. The query seeks confirmation if this practice is correct. The response confirms that paying 2% duty after a 35% abatement is acceptable under Sl.No.110 of the MRP Notification No.49/2008-CE(Nt) as amended.