Specific Duty in Excise

I think u r talking about 'special duty'. .

It is levied u/s 3(1)(b) of the Central Excise Act, 1944. It is levied on the goods mentioned in the Second schedule to the Central Excise tariff Act, 1985.

So goods mentioned in the second schedule are liable to tax @ an additional rate of duty.

But currently, via notification no. 9/06-CE., dt. 1.3.2006, all the goods mentioned in the second schedule is exempted u/s 5A of the Central EXcise Act from the whole of the duty. Hence write now, no special duty is levied.

And that, goods are added/omitted from the schedule through notification...

For ur perusal, second schedule to CETA is attached here

Ashish

I m not talking about Special Excise Duty (SED), which are levied in accordance with 2nd Schedule of CETA. I m talking about Specific Duty which are imposed on cement, Cigrate etc according to the measurement of the product like Weight, length or volume. You have read in valuation chapter Three type of Duty: Ad valurum Duty, Special Duty and Componuded levy Sch. Duty. I ve search in Duttey sir book. Ajay jain book, but could nor resolve my query.

Pls Help me.

very Thank u 

Niranajn

Oh.! sorry, I got dat wrong.....!!!!!!!!!

can No one  help me?

I m waiting for 4 days

Pls reply

Is my question is incorrect or no one know the answer.

No satisfactory reply i hve got for 10 days

specific duty is an old and regid mehod for charging duty. in this method duty is levied on the basis of certain units viz. weight/ volume/ length.

in this regard central has power to notify goods by way of notification whicih is chargable to specific duty and also the rate of duty per unit.

currently specific duty is provided for cement.

under this method duty remain fixed irrespective of price of goods hence required frequent revision.

for further assistence feel free to contect.