CENTRAL EXCISE DUTY FOR CSH NO. 39232100

[SANJEEV JADHAV]

Dear Sirs, i wants to know Central Excise Duty Rate for CSH No. 39232100. In Central Excise Tariff of Tax Management India showing it as 18%. But one of our supplier has charged 15%. Can you please inform correctness.

[Rajagopalan Ranganathan]

Sir,

The tariff rate is 18%. But the effective rate is 15% vide Sl. No. 148AA of Notification No. 12/2012-CE dated 17.03.2012 as amended.

[SANJEEV JADHAV]

Dear Sir, Thanks you for your valuable information.

[KASTURI SETHI]

I support the reply of Sh.Ranganathan Sir.

[YAGAY andSUN]

We also endorse the very view of the experts.

[Ganeshan Kalyani]

[148AA

3923 21 00 or 3923 29

All goods

15%

-]

AI Summary

Effective excise duty reduction under a notification governs the applicable rate for the specified tariff heading. The tariff entry for CSH 39232100 shows a statutory duty rate of eighteen percent, but a notification-amendment provides a reduced effective rate that applies to all goods under that tariff heading; the notification's effective rate governs the excise liability despite the higher tariff entry.