EXCISE DUTY RATE ON PAPER CORRUGATED PALLETS

[MANOHAR SHETTY]

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

AI Summary

Excise Duty on Corrugated Pallets: Standard 12.5% Rate, Potential 6% Concession Under Notification 12/2012-CE for Specific Units. A query was raised regarding the excise duty rate on paper corrugated pallets. One respondent suggested that the product should fall under tariff item 4819 10 10 of the Central Excise Tariff, with a standard rate of 12.5%. However, a concessional rate of 6% could apply under certain conditions outlined in Notification 12/2012-CE, specifically for units manufacturing certain products from kraft paper or corrugated materials without the facility to manufacture kraft paper in the same factory. Another participant confirmed the correctness of this interpretation.