TaxTMI 
TaxTMI 
In which chapter of Central Excise Tariff Act, pickles of mango, lemon & chilli are classifiable ? Also, suggest the rate of duty for the same?
Central Excise duty rate for pickles of mango, lemon, chilli ?
31 Oct 2015 
3 Replies 
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Tariff classification of pickles: treated as prepared vegetable preparations and subject to central excise duty.
Pickles of mango, lemon and chilli are classified as prepared vegetable preparations under the Central Excise Tariff and attract cenvat duty; the advisory identifies the tariff sub heading and states that central excise duty is applicable. Discussion also notes an asserted capital goods exemption for a food processing project under a cited notification and uncertainty about the required bank guarantee quantum. (AI Summary)
Pickles of mango, lemon and chilli are classified as prepared vegetable preparations under the Central Excise Tariff and attract cenvat duty; the advisory identifies the tariff sub heading and states that central excise duty is applicable. Discussion also notes an asserted capital goods exemption for a food processing project under a cited notification and uncertainty about the required bank guarantee quantum. (AI Summary)