Rate of duty on white clay, Central Excise

[MEHUL ASHAR]

Respected Sir,

As regarding above subject, my query is that one of my clients want 2 sale white clay as I have heard it is duty free product,Please let me know is it duty free or dutiable product on which duty has 2 be charged, If it is dutiable then what is cetsh no. & what rate of duty is on it.Please reply.

Posts / Replies

[KASTURI SETHI]

Sh.Mehul Ashar Ji,

White clay is also known as Chine clay ((Kaolin). It falls under Chapter/Heading/sub-heading no.2505 10 11 of Central Excise Tariff Act. It is exempted from Central Excise duty. Relevant case law is appended below:- ( It will be helpful to you.)

COMMISSIONER OF CUSTOMS & CENTRAL EXCISE Versus 20 MICRONS LTD. 2015 (324) E.L.T. 14 (S.C.)  - 2015 (9) TMI 880 - SUPREME COURT

[MEHUL ASHAR]

Respected Sir,

Thank U 4 UR reply. U removed my confusion.