TaxTMI 
TaxTMI 
Is scrap sale of packing material is always saleable dutyfree, If yes then what we do if we purchase dutyable product...
Mridul Sethi
Sale of Packing Material
22 Nov 2011 
2 Replies 
5552 Views Asked by
Excise duty on scrap packing material may be chargeable as removal where packing is treated as manufacture and input.
Advisory responses recommend charging central excise on sale of scrap packing material: one response relies on amendments to the definition of goods regarding marketability, while the other treats packing as manufacture and packing material as an input, concluding that excise duty is chargeable at the time of removal of the scrap. (AI Summary)
Advisory responses recommend charging central excise on sale of scrap packing material: one response relies on amendments to the definition of goods regarding marketability, while the other treats packing as manufacture and packing material as an input, concluding that excise duty is chargeable at the time of removal of the scrap. (AI Summary)