Duty liability of sale of used packing material

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Querist : Anonymous

Querist : Anonymous (Querist)

15 September 2013 Dear Sir/Madam,

Please solve my question?

If a excisable unit wants to sale it's packing material (e.g. drum, canes, polybags) in which raw material has come, it is liabile to pay excise duty on such goods. In other words in which packing raw material has come after use of raw material the packing is empty than we wish to sale it, liable to pay excise duty on such packing goods.

Also please confirm that it's mandatory to intimate range which records we maintain at factory.

Await for positive reply.

Ram Avtar Singh

Ram Avtar Singh (Expert)

16 September 2013 duty libale 12.36% and vat should be paid on sale of other than input. no need to intemate to department.

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Querist : Anonymous

Querist : Anonymous (Querist)

17 September 2013 Thanks for Reply.

Is rule 22(2) is ommit (intimation to department of maintaining record).

Also please confirm that in which rule or section or notification etc. we are liable to pay duty on used packing material.

Thanks

Ram Avtar Singh

Ram Avtar Singh (Expert)

17 September 2013 its other than input. no need to maintain record. its misc income.

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