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Whether excise duty is applicable on sale of manganesedioxid

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I wish to know whether excise duty is applicable to sales on naturally mined manganesedioxide

in india after budget of 2011, specially if raw ore is procured excise free & then simply pulverised & then sold.

poojagoyal

more info

"""""""Kindly Clarify this as we purchase material from Govt co who are not covered under

Excise & having turnover of more than 600 to 800 crores. They also do not issue

Any excise exemption certificate . their bills & challans do not mention any excise nos

Nor any exemption gate pass is issued by them as manganesedioxide ores are natural material & we only grind or pulverize them (size reduction ) to our needs .

We do not do any refining or concentrating activity. """"""

Replies (1)

any processing which change the identity is under central excise treated manufacture, 

MnO2 has wide applications and it is classifed under more than one place in CETA depending on the use, 

ex, 28201000 /85061000


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