Procedure for claiming refund of exise duty paid on packing material used in non-excisable goods

[PANKAJ BAVISI]

v r an exporter of non excisable product. As per buyers requirement v need to pack goods in plastic crates which is excisable. Supplier is collecting excise from us and if we want to claim the refund of same, is it eligible for claiming refund of excise on packing material? if so what procedure i have to follow for same?

[Rama Krishana]

I think you have an option to get the duty drawback. If your product is non excisable, and u find your product is not listed in the duty drawback schedule, you can approach the department for fixation of duty drawback. On the other side, if the product is otherwise excisable but exempt by way of notification, you may avail the refund by way of cenvat credit if you are the manufacturer of the goods.

AI Summary

Exporter Seeks Excise Duty Refund on Packing Crates; Options Include Duty Drawback Fixation or CENVAT Credit Use An exporter of non-excisable products inquires about claiming a refund for excise duty paid on plastic crates used for packing, which are excisable. The response suggests two options: if the product is non-excisable and not listed in the duty drawback schedule, the exporter can approach the department for duty drawback fixation. Alternatively, if the product is excisable but exempt by notification, the exporter may use CENVAT credit for a refund, provided they are the manufacturer of the goods.