The 8 Digit confusion?
The 8 digit Central Excise Tariff is in force from 28.2.2005 but neither the assessee nor the departmental officer is clear on how to go about classifying the product. Now the classification may not have any effect as the there may not be any difference in duty rates even if you go wrong by a few chapters. But what worries the assessees is that in many places Central Excise officers are refusing to accept ER-1 returns if the new 8 digit tariff item is not mentioned. To add to the confusion, the new tariff has prescribed the unit of quantity for each item. If you were measuring your product in litres earlier and if the Tariff now requires you to show the item in meters, you simply have no choice. Can your friendly Central Excise Range officers help? They are as helpless as you are!