| Central Excise Tariff Act | |
| Central Excise Tariff Act 1. The Central Excise Tariff Act, 1985 (5 of 1986) 2. General Rules for interpretation of the Schedule to the Central Excise Tariff Act, 1985. (General Explanatory Notes and Additional Notes) 3. Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) 4. Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978) 5. Provisional Collection of Taxes Act, 1931 (16 of 1931) 6. Provisions of Finance (No.2) Act, 2004 relating to levy of Education Cess on excisable goods |
|
| THE FIRST SCHEDULE To the Central Excise Tariff Act, 1985 (5 of 1986) and Exemption Notifications (other than general) |
|
| SECTION-I LIVE ANIMALS; ANIMAL PRODUCTS |
|
| अध्याय 1-4 | अध्याय 1: Live Animals |
| अध्याय 2: Meat and edible meat offal | |
| अध्याय 3: Fish and crustaceans,molluscs and other aquatic invertebrates | |
| अध्याय 4: Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included | |
| अध्याय 5: Products of animal origin, not elsewhere specified or included | |
| अध्याय 5-6 | अध्याय 5: Products of animal origin, not elsewhere specified or included |
| SECTION-II VEGETABLE PRODUCTS |
|
| अध्याय 6: Live trees and other plants; bulbs, roots and the like; cut flowers & ornamental foliage | |
| Chapter 7 | Edible vegetables and certain roots and tubers |
| Chapter 8 | Edible fruit and nuts; peel of citrus fruit or melons |
| Chapter 9 | Coffee, tea, mate and spices |
| Chapter 10 | Cereals |
| Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten |
| Chapter 12 | Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder |
| Chapter 13 | Lac; gums; resins and other vegetable saps and extracts |
| Chapter 14 | Vegetable plaiting materials; vegetable products, not elsewhere specified or included |
| SECTION-III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES. |
|
| Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
| SECTION-IV PREPARED FOODSTUFFS; BEVERAGES AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES |
|
| Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
| Chapter 17 | Sugar and sugar confectionery. |
| Chapter 18 | Cocoa and cocoa preparations |
| Chapter 19 | Preparations of cereals, flour, starch or milk; pastrycooks' products |
| Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants. |
| Chapter 21 | Miscellaneous edible preparations |
| Chapter 22 | Beverages, vinegar and spirits |
| Chapter 23 | Residues and wastes from the food industries; prepared animal fodder |
| Chapter 24 | Tobacco and manufactured tobacco substitutes |
| SECTION-V MINERAL PRODUCTS |
|
| Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement |
| Chapter 26 | Ores, slag and ash |
| Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances, mineral waxes |
| SECTION-VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES |
|
| Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes |
| Chapter 29 | Organic chemicals |
| Chapter 30 | Pharmaceutical products |
| Chapter 31 - 32 | अध्याय 31: Fertilizers |
| अध्याय 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks |
|
| Chapter 33 - 34 | अध्याय 33: Essential oils and resinoids; perfumery, cosmetics or toilet preparations |
| अध्याय 34: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster | |
| Chapter 35 - 37 | अध्याय 35: Aluminoidal substances; modified starches; glues; enzymes |
| अध्याय 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | |
| अध्याय 37: Photographic or cinematographic goods | |
| Chapter 38 - 39 | अध्याय 38: Miscellaneous chemical products |
| SECTION-VII PLASTICS AND ARTICLES THEREOF: RUBBER AND ARTICLES THEREOF |
|
| अध्याय 39: Plastics and articles thereof | |
| Chapter 40 | Rubber and articles thereof |
| SECTION-VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS;TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK - WORM GUT) |
|
| Chapter 41 | Raw Hides and Skins (other than Furskins) and Leather |
| Chapter 42 - 43 | अध्याय 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) |
| अध्याय 43: Furskins and artificial fur; manufacturers thereof | |
| SECTION-IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITINGMATERIALS; BASKETWARE AND WICKERWORK |
|
| Chapter 44 - 45 | अध्याय 44: Wood and articles of wood, wood charcoal |
| अध्याय 45: Cork and articles of cork | |
| Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork |
| SECTION-X PULP OF WOOD OR OF OTHER FIBROUSCELLULOSIC MATERIAL; RECOVERED (WASTEANDSCRAP) PAPER OR PAPER- BOARD; PAPER AND PAPER-BOARD AND ARTICLES THEREOF |
|
| Chapter 47 - 48 | अध्याय 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard |
| अध्याय 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard | |
| Chapter 49 - 51 | अध्याय 49: Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans |
| SECTION-XI TEXTILES AND TEXTILE ARTICLES |
|
| अध्याय 50: Silk | |
| अध्याय 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabric | |
| Chapter 52 | Cotton |
| Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarns |
| Chapter 54 | Man-made filaments; strip the like of man-made textile materials |
| Chapter 55 | Man-made staple fibres |
| Chapter 56 - 58 |
अध्याय 56: Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof |
| अध्याय 57: Carpets and other textile floor coverings | |
| अध्याय 58: Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery | |
| Chapter 59 | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use |
| Chapter 60 | Knitted or crocheted fabrics |
| Chapter 61 - 62 | अध्याय 61: Articles of apparel and clothing accessories, knitted or crocheted |
| अध्याय 62: Articles of apparel and clothing accessories, not knitted or crocheted | |
| Chapter 63 - 68 | अध्याय 63: Other made up textile articles, sets, worn clothing and worn textile articles; rags |
| SECTION-XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKINGSTICKS, SEAT-STICKS, WHIPS, RIDING - CROPS AND PARTS THEREOF, PREPARED FEATHERES AND ARTICLES MADE THEREWITH; ARTICIFICAL FLOWERS, ARTICLES OF HUMAN HAIR |
|
| अध्याय 64: Footwear gaiters and the like; parts of such articles | |
| अध्याय 65: Headgear and parts thereof | |
| अध्याय 66: Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof | |
| अध्याय 67: Prepared feathers and down and articles made of feather or of down - artificial flowers; articles of human hair | |
| SECTION-XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS: CERAMIC PRODUCTS:GLASS AND GLASSWARE |
|
| अध्याय 68: Articles of stone, plaster, cement, asbestos, mica or similar material | |
| Chapters 69-71 | अध्याय 69: Ceramic products |
| अध्याय 70: Glass and glassware | |
| SECTION-XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF: IMITATION JEWELLERY; COIN |
|
| अध्याय 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. | |
| SECTION-XV BASE METALS AND ARTICLES OF BASE METAL |
|
| Chapters 72 | Iron and steel |
| Chapters 73 | Articles of iron or steel |
| Chapters 74 | Copper and articles thereof |
| Chapters 75 - 76 | अध्याय 75: Nickel and articles thereof |
| अध्याय 76: Aluminium and articles thereof | |
| Chapters 77 - 78 | अध्याय 77: Blank |
| अध्याय 78: Lead and articles thereof | |
| Chapters 79 | Zinc and articles thereof |
| Chapters 80 | Tin and articles thereof |
| Chapters 81-83 | अध्याय 81: Other base metals; cermets; articles thereof |
| अध्याय 82: Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal | |
| अध्याय 83: Miscellaneous articles of base metal | |
| SECTION-XVI MACHINERY AND MECHANICAL APPLIANCES, ELEC-TRICAL EQUIPMENTS; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
|
| Chapters 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
| Chapters 85 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| SECTION-XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT |
|
| Chapter 86 - 87 | अध्याय 86: Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds |
| अध्याय 87: Vehicles other than railway or tramway rolling-stocks, and parts and accessories thereof | |
| Chapter 88 | Aircraft; spacecraft and parts thereof |
| Chapter 89 | Ships, boats and floating structures |
| SECTION-XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF |
|
| Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
| Chapter 91 - 92 | अध्याय 91: Clocks and watches and parts thereof |
| अध्याय 92: Musical instruments; parts and accessories of such articles | |
| SECTION-XIX ARMS AND AMMUNITION, PARTS AND ACCESSORIES THEREOF |
|
| Chapters 93-95 | अध्याय 93: Arms and ammunition; parts and accessories thereof |
| SECTION-XX MISCELLANEOUS MANUFACTURED ARTICLES |
|
| अध्याय 94: Furnitures; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings | |
| अध्याय 95: Toys, games and sports requisites; parts and accessories thereof | |
| Chapters 96-98 | अध्याय 96: Miscellaneous manufactured articles |
| SECTION XXI WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES |
|
| अध्याय 97: Blank | |
| अध्याय 98: Blank | |
| General Exemptions | General Exemptions Central Excise Tariff 2012-13 |
| SECOND SCHEDULE and THIRD SCHEDULE |
Second Schedule and Third Schedule-Central Excise Act, 1944 |
| Appendix - I and II | Appendix-I : The Additional Duties of Excise (Goods of Special Importance) Act, 1957 Appendix-II : The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 |
| Appendix - III | National Calamity Contingent Duty (NCCD) |
| Appendix – IV and IVA | Appendix-IV : Cess on various commodities collected as central excise duty Appendix-IVA : Clean Energy Cess, Clean Energy Cess Rules, 2010 |
| Appendix – V, VI and VII | Appendix-V : Assessment on the basis of MRP (abatement as a percentage of retail sale price) Appendix-VI: Additional duty of excise on pan-masala and certain tobacco products Appendix-VII : Provisions of Finance Bill, 2007 relating to levy of Secondary & Higher Education Cess on excisable goods. |
| Appendix A and B | Appendix-A : Year-wise index of main notifications in force as on 17.3.2012 and Clean Energy Cess Appendix-B : list of central excise notifications (tariff/non tariff) rescinded/Superseded/validity expired during the period 10.7.2004 to 17.3.2012 |
