One goods covered in 12/2012 and another not covered

[varun arora]

Dear Experts,

If two products manufactured in single premises and one covered in notification 12/2012 CE and We are paying excise duty @ 6% after following notification 12/2012 CE and another is not covered in the notification therefore paying @ 12.5% normal duty.. Can we do so???

Please reply.Thanks in advance..

[Ganeshan Kalyani]

Yes sir you can do it. Thanks.

[KASTURI SETHI]

Yes. Sh.Ganeshan Kalyani Sir is right. There is no other option.

[CSSANJAY MALHOTRA]

Endorse the views of both experts.

AI Summary

Differential duty rates: eligible goods may attract concessional notification rates while others pay normal duty. When two products made at the same premises differ in coverage under Notification 12/2012 CE, the product covered by the notification is liable to the concessional duty rate specified therein, while the non-covered product is liable to the normal excise duty rate; experts endorse applying rates on a per-product basis within the same manufacturing location.