Irrigation equipments and parts.

[jayant jain]

Dear Sir,

We manufacture drip and sprinkler irrigation equipments and parts. These products was under nil excise duty under chapter 8424. I have also checked up the 130 items list that has come under excise chargable from exempt and do not find my product there.

Kindly clarify the above and also i need to know the notification validity for my reference.

Thanks in advance,

Jayant.

[Rama Krishana]

There were various notifications which were allowing exmptions to various products. These notifications have been amended.

You can visit and check those notications in the cental excise sections.

For effective notifications under central excise visit:

https://www.taxtmi.com/notifications?lawId=1&catId=1&status=effective

For category wise effective notifications please visit

https://www.taxtmi.com/notifications?catId=1

 

AI Summary

Excise notification amendments: check effective central excise notifications to confirm duty status for irrigation equipment. Manufacturer queried whether drip and sprinkler irrigation equipments formerly under nil excise duty remain exempt; reply states that various excise notifications granting exemptions have been amended and directs the enquirer to consult the centralized effective central excise notifications and category-wise listings to verify current exemption applicability and notification validity.