Whether brooms manufacturing is excisable

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MAN MOHAN MODI (Querist)
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12 January 2015 whether brooms manufacturing is excisable. If yes at which rate. What is the meaning of the entry inserted via entry no. 75b on 20.9.07 in the notification no. 6/2006 relating to brooms.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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17 January 2015 YES.

Brooms have been used for centuries to sweep up, in, and around the home and workplace. They may be made from a variety of materials, both man-made and natural. Man-made bristles are generally of extruded plastic and metal handles. Natural-material brooms may be constructed of a variety of materials, including brush, but generally include stiff grasses such as broomcorn and/or sotol fiber. Broomcom brooms have been made for at least 200 years and are considered superior brooms. Plastic brooms merely move dirt around, however, broomcom stalks actually absorb dirt and dust, wear extremely well, and are moisture-resistant. Broomcom brooms are the most expensive of the manufactured brooms

It is important to note that brooms made from broomcorn are made at a station, using a single piece of machinery. Using this machine, brooms are largely still assembled by hand. The process described below is used by the largest manufacturer of brooms and the factory uses about 28 makers to produce 6,000 brooms per day.

PLEASE READ: CBEC NOTIFICATION NO. ALREADY REPLACED BY CBEC Notification No. 12 /2012-Central Excise DTD 17.03.2012