Excise duty on exercise books / note books chapter heading no. 4820.2000 is 12% in excise tariff. one of our customer informed us duty structure is 6% on the same. Please inform us the notification or exemption tariff on the said products.
11 July 2014
Optional excise duty of 2% (without CENVAT) / 6% (with CENVAT) on writing and printing paper for printing of educational textbooks is being withdrawn and instead a uniform excise duty of 6% with CENVAT is being levied. S.No.63 is being omitted from notification No.1/2011- Central Excise, dated 1st March, 2011. Notification No.8/2014-Central Excise, dated the 11th July 2014 refers.