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Sale of advertisement product

Anil Tiwari (Manager Excise) (95 Points)

02 December 2013

Dear Sirs,

We want to sale Printed poster, Banner (Advertisment product) its fall under the Central Excise tariff no. 49111090

its a duty free product according to Central excise tariff book, we are also a manufacturer of Central Excise goods

can we sale this product without payment of duty for this if any procedure please reply me its very urgnet we are waiting for your reply

Anil Tiwari

9871929992

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4 Replies

P.Bashista (Advocate) (367 Points)
Replied 02 December 2013

Sir in general the products falling under chapter 49 are chargable to nil rate of duty. But your chapter head entry is one which attracts duty @ of 6% per Kg.

Anil Tiwari (Manager Excise) (95 Points)
Replied 02 December 2013

Originally posted by : P.Bashista
	Sir in general the products falling under chapter 49 are chargable to nil rate of duty. But your chapter head entry is one which attracts duty @ of 6% per Kg.

But sir in tariff book this head shown NIL rate (49111090 other), Sir if we sale this product on NIl rate then what kind of procedure follow by us for Central Excise

P.Bashista (Advocate) (367 Points)
Replied 03 December 2013

Oops. My mistake sir. I misread it as 4910 0090.

In your case the product will be cleared with a nil rate duty payment only. In central excise to charge duty on a product it must have been classified under the CETA and the rate is to be considered at which it is written in CETA. So as your product is chargeble to NIL rate so you will clear the goods without paying any excise duty. On the invoice write the value of the goods and in the excise duty payment column write as 'NIL'.