Dutiability of granites, Central Excise

[Himansu Sekhar]

As per notes to chapter 68, cutting,polishing and other treatments given to granite blocks to make them slabs or tiles amounts to manufacture. Is there any exemption applicable to the granites not to charge any Cex duty. Kindly clarify. 12/12-ce specifies that manufacture at the construction site is exempted from duty. Is any other exemption available or granite is dutiable. Kindly clarify.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Granite, crude and roughly trimmed (2516 11 00) and Merely cut, by sawing or otherwise. into blocks or slabs of rectangular (including square shape (2516 12 00) are chargeable to 'Nil' rate of central excise duty according to First Schedule of Central Excise Tariff Act 1985 as it stood as on 30.6.2017.

Granite blocks and tiles will fall under heading NO. 6802 23 10 will attract central excise duty @ 12.5% up to 30.6.2017.