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Issue ID: 4096
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Excisable goods

Date 27 Apr 2012
Replies 2 Replies
Views 35506 Views
Excisable goods remain excisable despite exemption; absence from the tariff renders goods non-excisable.
Excisable goods are those specified in the Central Excise Tariff and remain excisable even if an exemption notification reduces the duty to nil; goods not listed in the Tariff are non-excisable. Liability to excise additionally depends on the goods being manufactured or produced, and items such as waste and scrap are excisable only if specifically included in the Tariff. (AI Summary)

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

 

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