Whether Excise duty is applicable on just packaging

[Samik Chaudhuri]

Sir

We are food manufacturing co , now we want to sale Rice, Mustard Oil, Dal just after packaging now i would like to know whether duty is applicable just for packaging. Please suggest me at earliest.

With thanks & regards

Samik Chaudhuri.

AI Summary

Excise Duty Not Applicable on Rice and Dal; Mustard Oil Exempt Under Chapter 15. Packaging Needs FSSAI Registration. A food manufacturing company inquired about the applicability of excise duty on packaging rice, mustard oil, and dal. The first response clarified that under the Central Excise Act, 1944, rice and dal, being agricultural products, are not considered manufactured goods and are thus not subject to excise duty. Mustard oil, although a manufactured product, is not excisable due to its classification under Chapter 15 of the Central Excise Tariff Act, 1985. The second response added that packaging activities must comply with the Legal Metrology Rules and require FSSAI registration.