WOODEN SCRAP PURCHASE

[aftabalam ansari]

Dear Sir,

is excise duty applicable on wooden scrap? if yes then in which condition?

thanks

AI Summary

Excise Duty on Wooden Scrap: Sawdust and Wood Waste at 12.5%, No Duty for Packing Material Scrap. A query was raised about the applicability of excise duty on wooden scrap. One response clarified that sawdust and wood waste, classified under specific tariff headings, attract a duty of 12.5%. Another response advised that if the scrap arises from packing materials, no duty is applicable, as clarified by the Board. It emphasized the importance of detailing the manufacturing process to determine excisability. A third participant supported the views of both experts.