Classification of Product under ER 1, Central Excise

[S Rajiv Patro]

Dear Sir

My company is selling Finished goods and spares of FG but both the products are falling under one tariff heading. My question here is - Can i show both products in one line item under excise return filling. If the answer is "No" then under which rule it says?

Posts / Replies

[PAWAN KUMAR]

Dear Sir,

As per my view, you can proceed to e-file your ER-1 return under same heading and at one place only, however please make an annexure (backup file) in excel showing individual details.