Central Excise duty rate for pickles of mango, lemon, chilli ?

[Kunal Pawar]

In which chapter of Central Excise Tariff Act, pickles of mango, lemon & chilli are classifiable ? Also, suggest the rate of duty for the same?

[Rajagopalan Ranganathan]

Sir,

Pickles are classifiable under sub-heading No. 2002 90 10 of the first schedule of Central Excise Tariff Act, 1985 attracting cenvat duty @ 12.5%.

[Ejaz Ahmad]

Dear sir

we are setting up a cold chain project and food processing unit for agriculture produce and fruits. We require to procure machinery for the project. As understood by us we r not required to register ourself with excise department as food processing industry need not be registered. We have been granted excise duty exemption for the capital goods purchase for the project vide notification 12/2012 subject to furnishing of Bank guarantee to the commissioner excise. However there is confusion amongst the commissionerate office as to how much bank guarantee would be required to be submitted. Pls suggest whether 25% of the bank guarantee would be sufficient and under which rule or circular

[Mahir S]

Sir,

Can you please clarify and tell the serial number of the notification no. 12/2012 CE under which the excise duty exemption for the capital goods purchased for the project has been exempted.

AI Summary

Excise Duty Rates for Pickles Under Central Excise Tariff Act 1985 and Exemptions for Food Processing Machinery Discussed A discussion on a forum addresses the classification and excise duty rates for mango, lemon, and chilli pickles under the Central Excise Tariff Act, 1985. Pickles are classified under sub-heading 2002 90 10, with a duty rate of 12.5%. Another participant seeks advice on excise duty exemptions for machinery in a food processing project, granted under notification 12/2012, but faces confusion over the required bank guarantee amount. A request for clarification on the specific serial number of the notification providing the exemption is also made.