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Specific Duty in Excise

CA. Niranjan Kumar (Student) (276 Points)

20 May 2010

Where is specific duty mentioned in Excise Laws in India? How can we find the rate of specific duty for a product eligible for specific duty? Does Central Govt declare the product liable for specific duty through Amendment / notification / circular / any other means?

Thank You Dear

Niranjan

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6 Replies

Ashish M (Chartered Accountant) (2731 Points)
Replied 21 May 2010

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

Attached File : 15 schedule2.pdf downloaded: 248 times

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CA. Niranjan Kumar (Student) (276 Points)
Replied 22 May 2010

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