My question is which tariff notification no. & serial no in notification no. to be quote in monthly excise return while filling for the tariff heading 84663020 (under Jigs & Fixtures) duty rate is 12.5%
03 August 2024
For the tariff heading **8466 30 20**, which pertains to **Jigs & Fixtures**, and given that the duty rate is 12.5%, you need to refer to the relevant notifications under the Central Excise Tariff Act for filing the ER-1 return.
### **Relevant Notification:**
**Notification No. 12/2012-Central Excise, dated 17th March 2012**
This notification covers the standard rates of central excise duty applicable to various goods, including those classified under different tariff headings.
### **Specific Information for ER-1 Filing:**
1. **Notification Number:** 12/2012-Central Excise 2. **Serial Number:** The serial number in the notification typically corresponds to the specific item or category of goods. For the heading **8466 30 20 (Jigs & Fixtures)**, you will generally reference the specific entry related to machinery and equipment in the notification.
**Note:** As the serial number and detailed entries can vary, it’s crucial to look up the exact entry in the notification.
### **Filing in ER-1 Return:**
When filling out the ER-1 return, use the following details:
- **Notification Number:** 12/2012-Central Excise - **Serial Number:** Refer to the relevant entry for machinery and equipment in the notification. For Jigs & Fixtures under heading **8466 30 20**, you would typically find the specific serial number in the notification that applies to your products.
### **How to Find the Correct Serial Number:**
1. **Consult Notification No. 12/2012:** Check the detailed list of serial numbers and descriptions provided in this notification. Look for entries related to machinery, equipment, or specifically Jigs & Fixtures.
2. **Verify with Latest Updates:** Ensure there haven’t been any amendments or updates to the notification that might change the serial number or description.
3. **Seek Professional Advice:** For accurate and up-to-date information, consult with a tax professional or refer to the Central Excise Department’s guidelines.
### **Summary:**
- **Notification Number:** 12/2012-Central Excise - **Serial Number:** Check the specific serial number for Jigs & Fixtures under heading 8466 30 20 in the notification. This will typically be found in the sections relating to machinery and equipment.
By ensuring that you reference the correct notification number and serial number, you can accurately complete the ER-1 return for the excise duty applicable to Jigs & Fixtures.
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