Notification for Rate of duty on coke as per Tariff and refund notification applicability

[Raginee Goyal]

1. Coke products falling under Chapter 2704 were earlier not taxable. The levy came in wef 1.3.2011 by way of 1/2011 CE @1% (concessional) without availing input credit. The Tariff rate for such products was prescribed @5% under the budget 2011 and notified under 2/2011 CE. However, I am not able to locate 2704under 2/2011 CE. Please help with relevant reference.

2. If products are manufactured in North east India, the area based exemption under 20/2008/CE dated 27.03.2008 applies. However, the levy came in later and thereafter there was no specific notification for updating 20/2008 CE in this regard. But 20/2008 has a residuary head under which rate of refund for any chapter other than those listed is marked @ 36%. Please advise will this bar the assessee from claiming refund @36% because the levy came in after the refund notification and no fresh notification clarifying the position is issued.

Thanks and Regards

AI Summary

Clarification on Duty Rates for Coke Products: Applicability of Chapter 2704 and Potential Area-Based Exemptions Examined A discussion on the applicability of duty rates and refund notifications for coke products under Chapter 2704. Initially not taxable, a 1% concessional duty was imposed from March 1, 2011, with a tariff rate of 5% mentioned under budget 2011 but not found in notification 2/2011 CE. For products manufactured in Northeast India, the area-based exemption under notification 20/2008 CE might apply, but no updates were made post-levy. A query was raised about claiming a 36% refund due to the lack of updated notifications. The reply clarified that the tariff rate is not set by notification and suggested examining notification 20/2007 as amended.