CENTRAL EXCISE DUTY ON EDUCATIONAL CD

[PAWAN KUMAR SHARMA]

MY QUERY IS THAT FIRST WE PURCHASE BLANK CD FROM SUPPLIER AND thenafter LOADING OF EDUCATION CONTENT IN THE BLANK CD AND AFTER THIS WE WILL SALES THE SAME TO EDUCATIONAL PUBLISHERS.

MY QUESTION is that whether Central excise is applicable to us or not.

[Rama Krishana]

Yes putting contents on CD amounts to manufacture and liable to duty of excise. Though you can avail SSI exemption etc. further details are to be looked into.

AI Summary

Manufacture by loading educational content on blank CDs can attract central excise duty, subject to applicable small-scale exemptions. Putting content onto purchased blank compact discs is treated as manufacture and therefore attracts central excise duty; availability of small-scale exemptions such as SSI depends on factual and procedural specifics and must be examined against applicable exemption rules and thresholds.