Central Excise – Started By: – BHAGIRATH JYOTISHI – Dated:- 25-4-2018 Last Replied Date:- 17-7-2018 – Presently Tobacco Products [ HSN CODE 2403 99 30] are covered under GST. In Central Excise Regime, Excise Duty was Machine based on Tobacco Products under Section 3A of CEA. NCCD is still applicable. Should we pay on Transaction Value or MRP Value after reducing abatement? Notification No. 49/ 2008 -C.X. ( N.T.) has still entry of our HSN CODE 2403 99 30 but that speaks about items of First Schedule to the Central Excise Tariff Act' 1985. While First Schedule has been repealed, now Fourth Schedule is there. – Reply By KASTURI SETHI – The Reply = Extract from FAQs Is NCCD leviable on tobacco products from 1st July, 2017? What will be the method of valuation for levy of NCCD? • NCCD shall continue to be levied on tobacco and tobacco products at the rates as applicable prior to 1st July, 2017. • Since NCCD is a duty of excise, the valuation for the purposes of charging NCCD
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is payable on transaction value. – Reply By KASTURI SETHI – The Reply = For tobacco products, Petrol, Diesel etc. valuation has to be determined under Central Excise Act read with Valuation Rules. For valuation purpose, GST Act does not come into picture. Notification No.49/2008-CX.(NT) is concerned with Central Excise Act . Goods mentioned in Fourth Schedule to Central Excise Tariff Act, 1985 attract CE duty as per Section 3 of Central Excise Act. – Reply By rajkumar shukla – The Reply = @kasturiji pl clarify my doubt. Although notification under section 3A has been rescinded, section 4A is still in operation .so while tobacco is still under excise duty why can t the MRP provision apply. Why transactional value when section 4A overrides section 4.? – Reply By KASTURI SETHI – The Reply = Sh.Shukla Ji, .Sir,. What I wanted to say the party cannot charge NCCD on MRP. NCCD is leviable on the value to be arrived at after allowing applicable abatement from MRP. Since the querist was asking
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340;ो पहले mrp पर लगता था इस लिए mrp पर लगना चाहिए ।Qus-अगर वैल्यू पर लगना है तो स्पष्ट समझाइये।आप सभी का आभार होगा.। – Reply By KASTURI SETHI – The Reply = MRP includes all taxes. No amount above declared MRP can be charged. MRP minus abatement = Assessable Value on which NCCD is to be charged.There is no need of separate notification because for the purpose of levy and collection of NCCD Central Excise Act still remains in force. Read the following for further clarification:- A 'National Calamity Contingent Duty
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Schedule contains tariff items related to Tobacco products, Cigarettes and Petroleum products Although excise duty continues to be made applicable on the aforementioned products (to be subsumed under GST at a later date), the Fourth Schedule iincludes various goods which would attract GST. The provisions of 'deemed manufacture' under the Excise Act would only apply to tariff entries related to cigarettes, chewing tobacco and pan masala, including certain other products mentioned in the 'notes' to the Fourth Schedule. All other tariff entries appearing in the existing Third Schedule (relating to 'deemed manufacturing') have been deleted. Section 3B and Section 3C have been inserted in the Excise Act, to provide emergency powers to Central Government to increase the excise duty. – Reply By Arvind Sahu – The Reply = श्री मान जी nccd Notification no.49/2008-central excise (n.t) 50%, Notification no.9/2010 centra
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