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 hinges on tariff classification; packing material exemptions and manufacturing origin determine liability.
Excise duty on wooden scrap depends on tariff classification: saw dust and wood waste, including agglomerated forms like pellets, fall under headings for wood pellets or other wood waste and attract excise duty. Clearance as packing material is excluded from duty and does not require reversal of input tax credit. If the scrap results from a manufacturing process such that it is produced by manufacture, the manufacturing-origin test makes it excisable. Liability therefore turns on the process details and nature of the goods.