abatement available or not, Central Excise

[Dalia Felix]

35 % abatement is allowed to goods belonging to Chapter 33 and Chapter 16 as per notification 49/2008-CE (NT). As per CETA, the rate prescribed is 12 % for goods of Chapter 33 while it is 6 % for goods of Chapter 16.

is there any provision in CE Act or rules made there under to the effect that abatement is allowed only to those goods valued at full rate (12 %) of CE duty?

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.