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Excisable goods

Sanjay Sharma

Dear Sir,

What is the actual definiton of 'Excisable' goods and Non- 'Exciable' goods, and what is the exempted goods and dutiable goods.

Regards'

Sanjay sharma

 

Understanding 'Excisable' vs. 'Non-Excisable' Goods: Key Definitions Under Central Excise Tariff Act, 1985 A participant inquired about the definitions of 'excisable' and 'non-excisable' goods, as well as the distinction between exempted and dutiable goods under Central Excise. A respondent clarified that excisable goods are those listed in the Central Excise Tariff Act, 1985, and are subject to excise duty, including salt. Goods remain excisable even if exempt from duty by notification. Non-excisable goods are not listed in the tariff, such as wheat or rice. Excisable goods are liable to duty only if manufactured or produced, and remain excisable even if the duty rate is reduced to nil by exemption. (AI Summary)
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