Particulars |
Rate |
Domestic manufacturing |
Imported finished good |
Base Cost |
- |
63.19 |
67.84 |
Freight |
- |
3.13 |
3.42 |
- |
66.32 |
71.25 |
|
Insurance |
1.125 % |
0.75 |
0.80 |
CIF value |
67.07 |
72.06 |
|
Loading charges |
1 % |
0.54 |
0.72 |
Assessable Value |
67.61 |
72.78 |
|
Countervailing Duty - 3 ( 1 ) of Custom Tariff |
12.50 % |
6.85 |
8.54 |
Excise Duty |
12.50 % |
1.60 |
- |
CST on 50 % local procurements |
2 % |
0.14 |
- |
VAT Reversal on 50 % local procurements |
3 % |
0.22 |
- |
Education Cess on import |
3 % |
0.21 |
0.26 |
Special Additional Duty |
4 % |
2.48 |
- |
79.10 |
81.57 |
||
Entry tax |
1 % |
0.15 |
|
Cenvatable |
-10.93 |
- |
|
68.32 |
81.57 |
||
Clearing charge |
0.38 |
0.38 |
|
Local transportaton |
0.38 |
0.38 |
|
Landed cost |
69.08 |
82.33 |
|
Conversion cost |
5.03 |
||
74.11 |
|||
Finance cost |
4.93 |
||
Total cost |
79.04 |
||
Margin |
3.95 |
||
83.00 |
|||
Excise Duty |
10.37 |
||
CST |
1.87 |
||
VAT |
4.76 |
4.12 |
|
100.00 |
86.45 |
||
- |
|||
Disability due to taxes |
17.72 |
12.91 |