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Notes


HS Code Note

Note 1 : Additional duty-Sugar Rs. 71 per quintal, Levy sugar-Rs 38 per quintal
(Reference . Central Excise tariff notification No. 03-CE/20.02.2005, s.No. 4)

Additional duty of excise : Nil under additional duties of Excise (Goods of Special Importance) Act, 1957 (Central Excise Tariff Notification no. 20-CE/13.05.2005), S.No. 1)

Sugar also attracts a Cess of Rs. 14 per quintal under the Sugar Cess act, 1982 (3 of 1982).

Cane Jaggery - Nil(GSI)

Sucrose - 16%, Khandsari sugar - Nil

Add 2%+1% on above for Education Cess.
 

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