Understanding Calculation of Duty Liability on Manufactured Goods

You use the Item used For Personal Consumption program (P75I309) to calculate the duty liability on manufactured goods for these scenarios:

• Personal consumption of manufactured goods

  You must pay duty on goods that you manufacture and that you consume internally.

• Manufacture of exempted goods and input credit claimed

  You can claim the Cenvat credit on an entire consignment when you use common inputs to manufacture both excisable and nonexcisable goods. When you claim Cenvat credit in this situation, you must determine the excise duty liability at the applicable percentage on the value of the goods excluding the sales tax.