SLIP OF COCONUT OIL – CENTRAL EXCISE TARIFF CLASSIFICATION BASED ON QUANTITY
Keywords:
Central Excise,, Packaging, Classification, Quantity and SizeAbstract
Tax is nothing but money that people have to pay the Government, which is used to provide public services. Though the collection of tax is to augment as much revenue as possible to the Government to provide public services, over the years it has been used as an instrument of fiscal policy to stimulate economic growth. Thus it is one of the socio-economic objectives. Some taxes are direct and others are indirect. Under our constitution, while the Central Government is vested with the powers of levy and collection of certain taxes, the State Governments are empowered to levy and collect certain other type of taxes. Excise Duty is an indirect tax levied and collected on the goods manufactured in India. In one of the recent cases that were argued in the Supreme Court, the classification of central excise tariff on the parameter of quantity was an issue. This article will deal with the same aspect i.e. (1) whether the Revenue can classify a product under a different heading based on the quantity of packaging, (2) can a product being packed in different sizes ( small, medium, large ) be classified into 2 or more different headings based on the packaging or the size of packets or common usage in the market based on packaging ( small packet in a different heading, medium in another and large in another ) even though it is the same product in each packet. Various means to do so will be analysed along with case laws. To end it all, the article will conclude that such classifications is vague in nature as a product with no change in composition can be classified under two separate headings just based on its packet size.
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