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Grinding wheels - unit of measure needs to be changed in Tariff

FEBRUARY 22, 2016


By Jagdish Pandey, Sr. Manager - Central Excise, Saint Gobain

WE are manufacturer of Grinding Wheels falling under Excise Tariff 68. This product is sold in the market in Units. Its valuation is done on Rate per unit basis. As per market practice this product is accounted, valuated and sold in Units.

Unfortunately in Excise tariff 'unit of measure' is mentioned as Kg (pl. see the highlighted portion) below. Which is not logical & correct. Because of this we face many problems from department. They will always ask us to mention the unit of measure for this product as per excise tariff. Also we would like to state that while filing ER-1 there will always be following remark

'The unit of measure entered is not valid for the CETSH selected. Please enter the valid unit. The unit is Kg. Please consult the tariff for a listing of units.'

We request your good office to highlight this anomaly and ask CBEC to correct this. Unit mentioned in excise Tariff should be corrected as 'U' instead of mentioning it as Kg.

Tariff Item
(1) 		Description of goods
(2)		 Unit
(3) 		 Rate of duty
(4)
6804 MILLSTONES,   GRINDSTONES,   GRINDING WHEELS AND THE LIKE,   WITHOUT FRAMEWORKS,   FOR GRINDING, SHARPENING,   POLISHING,   TRUEING OR CUTTING,   HAND SHARPENING OR POLISHING STONES,   AND PARTS THEREOF, OF NATURAL STONE,   OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES,   OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER MATERIALS    
6804 10 00
- Millstones and grindstones for milling, grinding or pulping
kg.
12.5%
 

-   Other millstones, grindstones, grinding wheels and the like:

 
 
6804 21
--   Of agglomerated synthetic or natural diamond:
 
 
6804 21 10
-- Diamond impregnated wheels
kg.
12.5%
6804 21 90  
--- Other
kg.
12.5%
6804 22
--   Of other agglomerated abrasives or of ceramics:
 
 
6804 22 10
--- Grinding wheels of synthetic abrasives
kg.
12.5%
6804 22 20
--- Grinding wheels of other materials
kg.
12.5%
SECTION XIII
CHAPTER 68
6804 22 90
--- Other
kg.
12.5%
6804 23
--   Of natural stone:
 
 
6804 23 10
--- Grinding wheels made of natural stone
kg.
12.5%
6804 23 90
--- Other
kg.
12.5%
6804 30
-   Hand sharpening or polishing stones:
 
 
6804 30 10
--- Polishing stones
kg.
12.5%
6804 30 20
--- Sharpening stones
kg.
12.5%
6805

N ATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN, ON A BASE OF TEXTILE MATERIAL,   OF PAPER,   OF PAPERBOARD OR OF OTHER MATERIALS,   WHETHER OR NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP

 
 
6805 10
-   On a base of woven textile fabric only:
 
 
6805 10 10
--- Abrasive cloth
kg.
12.5%
6805 10 90
--- Other
kg.
12.5%
6805 20 
-   On a base of paper or paperboard only:
 
 
6805 20 10
--- Emery or corundum coated paper
kg.
12.5%
6805 20 20
--- Flint coated paper
kg.
12.5%
6805 20 30
--- Glass or sand coated paper
kg.
12.5%
6805 20 40
--- Other abrasive paper
kg.
12.5%
6805 20 90
--- Other
kg.
12.5%
6805 30 00
- On a base of other materials
kg.
12.5%

 

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