PRODUCT COMING UNDER EXCIXE OR NOT

[Guest]

Dear sir,

We are a leading offset printer of Gujarat. We are printing different type of paper material. We want to know about some of the product which are coming under Excise or not as under :

1. POLICY PAPER (FOR INSURANCE COMPANY FOR PRINTING THEIR POLICY)

2. BANK SLIP BOOK (FOR DEPOSITING MONEY IN THE BANK)

3. LOAN APPLICATION BOOK / FORM (FOR HOME / VEHICAL / OTHER)

4. LETTER HEADS (FOR COMPANY / INDIVIDUAL)

5. TORAN (FOR ADVERTISING)

6. PLAY CARD (EX. FOR RECEIVING ANY PERSON AT AIRPORT DRIVER HOLDING A BOARD )

7. KABALA BOOK (SALES MAN DAILY REPORT BOOK)

8. MARKSHEET OF STUDENT

9. CERTIFICATE (FOR AWARDING ANY PERSON FOR HIS WORK / STUDENT)

Please guide us for above product which product is comming under excise so that we can approch department accordingly.

Awaiting for your valuable reply at the earliest

With warm regard

Jignesh Kania

 

[YAGAY andSUN]

Dear Jignesh,

 

Please check Chapter Heading 48 and 49 of  Central Excise Tariff of India for your products.

 

Regards

 

Pradeep Khatri

[Guest]

Dear sir,

We have allready go through the chapter 48 & 49 but this product in not listed in any list. Please guide us for the same.

with warm regard

Jignesh Kania

[YAGAY andSUN]

You would have to classify paper according to their GSM.

[NEERAJ KUMAR, RANCHI]

in my view after 01.03.2011 all the above goods  are leviable to  central  excise duty,, you  can avail exemption as per nOTIFICATION nO. 01/2011-ce and pay duty @ 1 %, however threshold exemption is  available thhere you can check it in ur case.

AI Summary

Offset printer seeks clarification on excise duty for printed products; consult Chapter Headings 48, 49, and Notification No. 01/2011-CE. A leading offset printer in Gujarat seeks clarification on whether certain printed products fall under Central Excise duty. The products in question include policy papers, bank slip books, loan application forms, letterheads, advertising materials, play cards, sales report books, student mark sheets, and certificates. Initial advice suggests consulting Chapter Headings 48 and 49 of the Central Excise Tariff of India. Further guidance indicates classification by GSM and mentions that post-01.03.2011, these goods are generally subject to excise duty, with potential exemptions under Notification No. 01/2011-CE and threshold exemptions.