Dutiability of granites

[Himansu Sekhar]

As per notes to chapter 68, cutting,polishing and other treatments given to granite blocks to make them slabs or tiles amounts to manufacture. Is there any exemption applicable to the granites not to charge any Cex duty. Kindly clarify. 12/12-ce specifies that manufacture at the construction site is exempted from duty. Is any other exemption available or granite is dutiable. Kindly clarify.

AI Summary

Granite Blocks and Tiles: 12.5% Excise Duty Until June 2017; Rough Granite Exempt as per Tariff Act 1985 A query was raised regarding the dutiability of granite under Central Excise, specifically whether any exemptions apply to granite blocks and tiles. It was clarified that crude and roughly trimmed granite, as well as those merely cut into blocks or slabs, are subject to a 'Nil' rate of central excise duty as per the First Schedule of the Central Excise Tariff Act 1985, effective until June 30, 2017. However, granite blocks and tiles falling under heading No. 6802 23 10 were subject to a 12.5% duty up to the same date.