EXCISE DUTY RATE ON PAPER CORRUGATED PALLETS

[MANOHAR SHETTY]

Kindly reply as to what would be the Excise uty rate on Paper Corrugated palltes.?

[MADAN RAHEJA]

Sir, In my view product should fall under tariff item 4819 10 10 of Central Excise Tariff with tariff rate of 12.5%. Goods of tariff sub-heading 4819 10 are chargeable to concessional rate of 6% (S. No. 171 of Notification 12/2012-CE) subject to condition 13 which reads as --- “The exemption shall be applicable to units manufacturing cartons, boxes or cases, as the case may be, starting from the stage of kraft paper, corrugated paper, corrugated sheet, corrugated board or any one or more of these stages and not having the facility to manufacture kraft paper in the same factory.”

2. Am I correct?

[Rajagopalan Ranganathan]

Shri. Mdan Sir,

You are right.

AI Summary

Excise duty classification for paper corrugated pallets: concessional rate available subject to manufacturing-stage and kraft-paper facility conditions.
The product is classifiable under the corrugated paper heading and may qualify for a concessional excise duty only if the manufacturer starts production from kraft paper, corrugated paper, corrugated sheet or corrugated board and does not have the facility to manufacture kraft paper in the same factory; applicability hinges on satisfying this manufacturing-stage eligibility and the exclusion for units producing kraft paper onsite.