Excise Rate on FMCG Goods

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Kavita Rawat (Querist)
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25 February 2009 hi! I need to know the rate of excise duty applicable to various fmcg goods. I am not able to find various fmcg products like hair oil, shampoo, toothpastes, soaps, detergents, Chyawanprash, glucose, honey,digestives, Air Freshners, Mosquito Repellent, Floor cleaner, dish wash, Toilet cleaner, Kitchen Cleaner, skin cream, etc under the Schedule I to Centarl Excise Tariff Act. I have checked the Tariff details given chapterwise on cbec site. However there it does not have details of all chapters & all items. Can some1 tell me the details of the rates applicable along with the respective product's chapter, heading & sub heading no. under Schedule I of Tariff Act? Please tell me where to find these tariff product details? Also what are the exemptions available to such goods? Aslo in case of products based on MRP based valuation, what is the speciic abatement rate for the product?

Rajesh Kumar

Rajesh Kumar (Expert)
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27 February 2009 Spend some time with tariff, you will get acquited with it.
Look at the chapters- it starts with primary articles and goes to more and more complicated products. Cosmetics falls in chapter 33. Honey, glucose etc is their in food items- chapter 17-23. To reach to an item quickly, you can look at the index of items at the back of the tariff.
From the tariff entry, you will get tariff rate of duty. To find the effective rate, look at exemption notification.
Spending time with the tariff is name of the game. a few days are sufficient to get acquinted with tariff.