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Sale of Packing Material

Mridul Sethi

Is scrap sale of packing material is always saleable dutyfree, If yes then what we do if we purchase dutyable product...

Mridul Sethi

 

Is the Sale of Scrap Packing Material Always Duty-Free? Responses Suggest Excise Duty May Apply Due to Amendments. A query was raised about whether the sale of scrap packing material is always duty-free and what to do if a dutyable product is purchased. Two responses were provided. One advised paying central excise duty on the sale of scrap due to amendments in the definition of goods regarding marketability. The other response noted that since packing is considered part of manufacturing and packing material is defined as an input, excise duty should be charged when the scrap packing material is sold. (AI Summary)
Central Excise
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