Duty liability of packing material scrap

Achin Singhal (Director) (35 Points)

15 September 2013  

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.