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Excisability Vs Dutiability

Vikas Kumar Manjhi (Manager Finance Transformation) (622 Points)

16 June 2011

Hello Friends,

Can you guys please explain me the difference between Excisability & Dutiability of Goods i.e. When are goods Excisable and when goods are Dutiable...?

If you could please quote the Sections as well it would be great help for me....!!!

Thanks & Regards

Vicky...(",)

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4 Replies

Maneet Puri (student) (71 Points)
Replied 16 June 2011

As per Section 2(d) of the central excise act , Excisable goods means goods specified in the first and second schedule to central excise trariff act it includes salt. Even nil rated goods are excisable goods , they remain excisable if they are mentioned in the CETA(Central excise tariff act). Dutiable goods needs to be excisable first, so excisability is the precondition of the dutiability.

But excisable goods needs not be dutiable , even though goods not chargeable to duty will remain excisable if they are mentioned in the CETA but they will not be dutiable.

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Arvind Sharma (ACA) (1432 Points)
Replied 16 June 2011

Excisable Good - defined in the Act, u/s 2(d) as Maneet mentioned.. is Good which are mentioned in CETA including Salt subject to rate of duty... Nil Rate is also counted as Rate as upheld by judiciary...

All Excisable Goods need not to be Duitable (Nil Rates and Exempted Goods are non duitable and others are duitable)...

Good - Mentioned in CETA - Rate of Duty (including Nil Rate) - Excisable - whether exempt or not...

Duitable Goods - Excisable Goods on which duty is payable (ie except Nil Rated and Exempted Excisable Goods, all Excisable Goods are Duitable)...

All Duitable Goods are excisable...

Good - Mentioned in CETA - Rate of Duty (Except Nil Rate) - Excisable - Exempt - Non Duitable

Good - Mentioned in CETA - Rate of Duty (Except Nil Rate) - Excisable - Not Exempt - Duitable

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CA ADITYA SHARMA (CA IN PRACTICE ) (16719 Points)
Replied 16 June 2011

Originally posted by : Arvind
	Excisable Good - defined in the Act, u/s 2(d) as Maneet mentioned.. is Good which are mentioned in CETA including Salt subject to rate of duty... Nil Rate is also counted as Rate as upheld by judiciary... All Excisable Goods need not to be Duitable (Nil Rates and Exempted Goods are non duitable and others are duitable)... Good - Mentioned in CETA - Rate of Duty (including Nil Rate) - Excisable - whether exempt or not... Duitable Goods - Excisable Goods on which duty is payable (ie except Nil Rated and Exempted Excisable Goods, all Excisable Goods are Duitable)... All Duitable Goods are excisable... Good - Mentioned in CETA - Rate of Duty (Except Nil Rate) - Excisable - Exempt - Non Duitable Good - Mentioned in CETA - Rate of Duty (Except Nil Rate) - Excisable - Not Exempt - Duitable