Excise duty on flour/ besan??

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 May 2015 hello,
one of my friend is starting unit of packaged wheat flaour business?

I want to know whether processing of wheat into FLOUR (ATTA) or grams into BESAN shall be subjected to EXCISE DUTY.

please reply.

Atit Shah

Atit Shah (Expert)
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25 May 2015 Service Tax : Conversion of wheat into wheat products (maida, atta, suji and bran) using process such as cleaning, grinding, milling, etc. amounts to 'manufacture' and not liable to service tax under Business Auxiliary Services
[2015] 57 taxmann.com 125 (Chennai - CESTAT)/[2015] 37 STR 1079 (Chennai - CESTAT)
Most recent judgeement. Kindly Refer

Hence liable to Excise duty if limits exceeds.

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RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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25 May 2015 itc code no is 11051000 of Flour

excise duty is 36.136%

Fore More Info:

https://www.icegate.gov.in/Webappl/duty_details.jsp?cth=11051000&cntrycd=

MUST SEE:

https://www.caclubindia.com/experts/excise-332555.asp#.VWLeplJSoYg

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Querist : Anonymous

Querist : Anonymous (Querist)

25 May 2015 thanks for reply Mr. Atit and Mr. ramesh...

Is it liable in the case of making of BESAN too?? I mean is there any exemption notification regarding BESAN FLOUR??

Querist : Anonymous

Querist : Anonymous (Querist)

25 May 2015 thanks for reply Mr. Atit and Mr. ramesh...

Is it liable in the case of making of BESAN too?? I mean is there any exemption notification regarding BESAN FLOUR??

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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25 May 2015 yes it is liable in case of BESAN too.further information read the Notification No. 21 /2012- Customs dtd 17.03.2012

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Querist : Anonymous

Querist : Anonymous (Querist)

25 May 2015 Is the unit is liable from the First Day itself....than we have to obtain excise registration before making flour/ besan????
Or else it will get some small manufacturer benefit??

sorry for troubling you again and again....
please reply.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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26 May 2015 yes First Day itself, you now obtain excise regn.

Thanking you
Regards,

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