Excise Duty on Ready to Eat Non-Veg Products and Marinated Non-Veg Products

[Guest]

Hello Sir/Ma,am,

My client is a dealer in non-veg products, he sells Ready to Eat Food Packets and Marinated products.

I want to know, whether excise duty and vat is applicable on these products or not

[YAGAY andSUN]

16010000

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

02-Feb-2017

Duty Type Duty Rate (ADV) Duty Rate (SP) Unit Excise Cess :       Cenvat : 6

[YAGAY andSUN]

For Haryana VAT Please check following link

https://haryanatax.gov.in/HEX/DownloadPDF?formName=%27/d01/PORTAL/SPLAPP/pdf/Notifications/VAT/2003/SO63_HA_2003_S59_2003.pdf%27

[KASTURI SETHI]

Dear Querist,

See Serial No. 12 of Notification No. 12/2012-CE dated 17.3.12 as amended.

[Nash Industries I Pvt Ltd]

As a dealer, excise duty is not leviable . As far as the VAT is concerned, sale of ready to eat packets attracts the levy.

Regards

S.Ramaswamy

[DR.MARIAPPAN GOVINDARAJAN]

VAT only is applicable as opined by Shri Ramasami

AI Summary

Excise duty on ready-to-eat non veg products hinges on product classification; VAT applies to ready to eat sales. Applicability of excise duty depends on classification and whether the party is a manufacturer or merely a dealer; classification cited is 16010000 for meat preparations indicating potential excisability, but respondents state dealers ordinarily are not liable for excise. Sales of ready-to-eat food packets attract value added tax, with state-specific VAT notifications (including a Haryana link) and Notification No. 12/2012-CE (Serial No. 12) cited as relevant.