18 February 2011
i want to take central excise registration for our product electricity for agriculture through our raw material wastage of wooden mustered etc. so i want to know central excise tariff code (CETSH)for this product.
20 February 2011
Electricity falls under Chapter heading NO.27 of the Central Excise Tariff Act, 1985. However, no excise duty is payable on production & clearance of electricity as there no tariff rate. Hence, there is no necessity to get register with the Central Excise department. In case you are producing the power/electricity on contract basis, you may examine whether the said service is taxable or not?
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