What is exact excise duty payable on sugar in india.

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Querist : Anonymous

Querist : Anonymous (Querist)

01 December 2015 I have gathered some information regarding excise duty on Sugar which includes

1. Chapter 17 of first schedule of Central Excise Tariff Act stating 12.5% (https://www.cbec.gov.in/resources//htdocs-cbec/excise/cxt-2015-16/chap17.pdf)

2. Also appendix-1 of The Additional Duties of Excise (Goods of Special Importance) Act, 1957 stating additional duty of Rs.37/quintal which I think has been withdrawn but not update in CBEC website (https://www.cbec.gov.in/resources//htdocs-cbec/excise/cxt-2015-16/appxI-II.pdf)

3. Further Notification No.12/2012-Central Excise specifies Rs.71/quintal on sugar. (https://www.cbec.gov.in/htdocs-cbec/excise/cx-act/notifications/notfns-2012/cx-tarr2012/ce12-2012-revised.pdf)

4. Also as per Section 3 of The Sugar Cess Act, 1982 Rs.14/quital in leviable on sugar.

5.An article published in Business Standard dated April 17th, 2015 states Rs.97/ quintal.(https://www.business-standard.com/article/pti-stories/punjab-govt-wants-lower-excise-duty-on-sugar-115041700894_1.html)

So I want to know what is exact excise duty payable on Sugar in India currently and how it is calculated? Is there any state level duty which is imposed on Sugar?

Prakash Mundada

Prakash Mundada (Expert)
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02 December 2015 As per Section 3(2) there are some notified goods on which excise duty is charged on Quantity basis(per Quintal) irrespective of the value at which they are sold. and such tariff value is fixed by the Central Government.

Actual Specifed Excise Duty is 97 per Quintal for Sugar

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