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Tuesday, March 01, 2011

Increase in Customs duty of Wireless data modem card and duty varies as per CENVAT availment


There are two  category  of duty on  wireless modem , one  for who claimed CENVAT credit and another who do not claim. If somebody is availing CENVAT credit on Wireless modem , then duty is  9.52 % of value, otherwise, it is 5.1 % of assessable value. The new changes in duty is on account of central excise duty ,which is  5 %  (if  CENVAT   claimed) and is 1 % (If  CENVAT not claimed as input).Relevant portion of
notification  is re -produced for easy  reference:
 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
                                       New Delhi, the 1
st
March, 2011
NOTIFICATION
No.    1/2011-Central Excise
G.S.R.   (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby  exempts the  excisable  goods of the
description specified in column (3) of the Table below and falling under Chapter, heading,
sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of
1986), specified in the corresponding entry in column (2) of the said Table, from so much of
the duty of excise leviable thereon under the said Central Excise Act,  as is in excess of the 
amount calculated at the rate of 1% ad valorem:

Provided that nothing contained in this notification shall apply to the goods in respect
of which credit of duty on inputs or tax on input services has been taken under the provisions
of the CENVAT Credit Rules, 2004.........................................................


" SN 101 , 8517    ,  Wireless  data modem cards with PCMCIA or 
USB or PCI express ports"




Other notifications  , which is without exclusion of CENVAT  conditions is reproduced here:


Notification                                                                               New Delhi, the 1
st
March, 2011
No. 2/2011-Central Excise
G.S.R.      (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the excisable goods of the
description specified in column (3) of the Table below and falling under Chapter, heading,
sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of
1986), specified in corresponding entry in column (2) of the said Table, from so much of the
duty of excise leviable thereon under the said Central Excise Act,  as is in excess of the 
amount calculated at the rate of 5% ad valorem:

."  SN 61   ,     8517    ,Wireless data modem cards with PCMCIA or 
USB or PCI express ports "



 Excise duty  is base on MRP price  in India ,after appropriate abatement.


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