Excise act on salt

Excise duty shall be levied and collected on all excisable goods other than salt, since salt is not an excisable goods. Further, from the definition of 'Factory' u/s 2(e) of CEA, 1944 excluded salt pans i.e place where the salt is manufactured. Accordingly, under excise act registration of the factory, where salt is manufactured is not required.

In the above para one correction regarding excisable goods:- Salt is an excisable goods since it has finds the place in the schedules of central excise tariff act, but excise duty does nt attract on salt due to NIL rate of duty or through exemption notification.

Thanx Kishor.

Salt is an Excisable Good Section 2(d), So, it is Chargeable to Excise duty. For Salt Rate of Duty is - NIL i.e. Salt is Excisable at NIL Rate. And, NIL Rate of Duty is a Rate of Duty.

got it thnx Shanky

It doesnt make a difference whether salt is not excisable good or its excisable at nil rate

Is the product processed using salt as their only raw material exercisable product? Say : raw salt is used in manufacturing soda ash, soda bicarbonate etc. Is exercise duty leviable on such finished products which uses only raw salt as their raw material?

@ Ketan why not. They must be excisable goods since exemption is for salt and not on salt products. Rectify me if I m wrong.

Is low sodium salt manufactured and sold by private players was also exempt from excise duty? They contain common salt and additional ingredients like anti caking agent, potassium iodate, & crystal modifier etc.