The Excise Duty can be calculated on Assessable value and on Duty Value. According to the Excise laws, see below the list of Excise duties with the method of calculation.
Type of Duty |
Method of Calculation
|
Formula for Calculation
|
Basic Excise Duty
|
On Assessable Value
|
Assessable Value
|
Special Excise Duty
|
On Assessable Value
|
Assessable Value
|
Additional Duty of Excise (Goods of Special
Importance) AED (GSI)
|
On Assessable Value
|
Assessable Value
|
Additional Duty of Excise (Textile and Textile Articles)
AED (TTA)
|
On Duty Value
|
BED + SED
|
Additional Duty of Excise (Tea and Tea Waste)
AED (TTW)
|
On Duty Value
|
BED + SED
|
National Calamity Contingent Duty (NCCD)
|
On Duty Value
|
BED + SED + AED(GSI)
|
Countervailing Duty (CVD) On Import)
|
On Assessable Value
|
Assessable Value OR Assessable Value + BED
|
Education Cess
|
On Duty Value
|
BED + SED + AED(GSI)+ AED(TTA) +AED(TTW) + NCCD + ADE + SAD
|
Secondary Education Cess (SED)
|
On Duty Value
|
BED + SED + AED(GSI) + AED(TTA) + AED(TTW) + NCCD + ADE + SAD
|
Education Cess on CVD
|
On Duty Value
|
CVD Value
|
Special Additional Excise Duty (SAD)
|
On Duty Value
|
BED + SED + AED(GSI) + AED(TTA) + AED(TTW) + NCCD + ADE
|
Additional Duty of Excise (ADE)
|
On Duty Value
|
BED + SED
|
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