Even after 4 months of Central budget, there is no claritty about the excisability of Fertiliser Mixture (combination of all chemical fertilisers). Some of the fertiliser mixing units say it is excisable and started paying 1% excise duty under chapter heading no.3105, some say it is not... The deparment is watching and not replying in writing. While individual chemical fertilisers are brought to excise in the central budget @ 1% without CENVAT and 5% with CENVAT, we need clarity whether the mixture of such fertilisers is excisable?
Can somebody throw some light on the subject matter.
rengaraj .r.k
CAclubindia
