Sir,
If any one manufactures hand made chewing tobacco which falls under CETCH - 2403 9910 and packs the same in small printed pouches manually without using any machinery than do he required to take Excise registration or he can claim SSI exemption. If no, how to calculate and discharge the duty on the same.
Excise Duty on Handmade Chewing Tobacco: SSI Exemption Rules and Brand Name Impact Explained under Notification No.8/2003-ST. A forum participant inquired about excise duty obligations for manufacturing handmade chewing tobacco under CETCH - 2403 9910, specifically regarding the need for excise registration and eligibility for Small Scale Industry (SSI) exemption. An expert clarified that products not bearing a brand name are eligible for SSI exemption under Notification No.8/2003-ST. However, a Supreme Court judgment disallows SSI exemption for products under one's own brand name. The expert advised referring to the latest notifications for accurate information, as older judgments and notifications may have been amended. The participant expressed confusion due to conflicting information from other sources. (AI Summary)
TaxTMI 
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TaxTMI 
