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 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.