Duty liability of packing material scrap

Dear all,

can you 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.

 

Replies (5)

Dear Singhal ji,

1) Generally packing material along with Inputs/RM not attract Excise duty. but dept(EA2000 team) will ask, you have availed Cenvat inclusive price of packing material, we have to protest them with our context.

2) Yes you have to intimate to your RO, list of records under rule 22(2) of the Central Excise Rules, 2002 maintaining in the unit/factory. 

Thanks for reply.

Any rule/section/notification etc define it.

 

Dear Singhal ji,

Please find enclosed O-I-O.

It has hon'ble Supreme Court decision also.

i have a querry here, what abt VAT or CST for the same items?

VAT/CST Chargable.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details