Government Of India
Ministry of Finance

Goods & Services Tax Commissionerate, Jalandhar

Satyamev Jayate Satyamev Jayate
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Tariff

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