Central Excise Tariff  2009-10

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The Central Excise Tariff Act, 1985
(5 of 1986)

(including General Excise Acts)

Rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985. (General Explanatory Notes to the First Schedule to the Central Excise Tariff Act, 1985.)
Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)
Additional duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978).
Provisional Collection of Taxes Act, 1931 (16 of 1931).
Provisions of Finance (No.2) Act 2004 relating to levy of Education Cess on excisable goods
Chapter Commodities
Chapter 1-4 Live Animals; Animal Products
Chapter 5-6 Live Animals; Animals & Vegetable Products
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
Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Chapter 17 Sugars 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, spirits and vinegar
Chapter 23 Residues and waste from the food industries; prepared animal fodder
Chapter 24 Tobacco and manufactured tobacco substitutes
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
Chapter 28

Products of Chemical & Allied Industries

Chapter 29 Organic chemicals
Chapter 30 Pharmaceutical products
Chapter 31 - 32 Fertilizers and 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 Essential oils and resinoids, perfumery, cosmetic or toilet preparations and 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 Albuminoidal substances; modified starches; glues; enzymes and Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations and Photographic or cinematographic goods
Chapter 38 - 39 Miscellaneous chemical products and Plastics and articles thereof
Chapter 40 Rubber and articles thereof
Chapter 41 Raw hides and skins (other than furskins) and leather
Chapter 42- 43 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)and Furskins and artificial fur; manufactures thereof
Chapter 44- 45 Wood and articles of wood, wood charcoal and Cork and articles of cork
Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Chapter 47 - 48 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard and Paper and paperboard; articles of paper pulp of paper or of paperboard
Chapter 49 - 51 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans and 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 yarn
Chapter 54 Man-made filaments; strip and the like of man-made textile materials
Chapter 55 Man-made staple fibres
Chapter 56 - 58 Man-made staple fibres and Carpets and other textile floor coverings and 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 Articles of apparel and clothing accessories, knitted or crocheted and Articles of apparel and clothing accessories, not knitted or crocheted
Chapter 63 - 68

Textile Articles, Footwear, Headgear, Sun/Umbrellas, Riding Crops, Feathers, Artificial Flowers Articles, Stone, Plaster, Cement, Asbestos, Mica; Ceramic products & Glassware

Chapter 69 - 71

Stone, Plaster, Cement, Asbestos, Mica; Ceramic products & Glassware

Stones, Metals, Jewellery & Coin

Chapter 72 Base Metals Articles
Chapter 73 Base Metals Articles
Chapter 74 Base Metals Articles
Chapter 75 - 76 Base Metals Articles
Chapter 77 - 78 Base Metals Articles
Chapter 79 Base Metals Articles
Chapter 80 Base Metals Articles
Chapter 81 - 83 Base Metals Articles
Chapter 84 Machinery, Mechanical, Sound Recorders, Television Articles
Chapter 85 Machinery, Mechanical, Sound Recorders & Television Articles
Chapter 86 - 87 Vehicles, Aircraft, Vessels & Associated Transport Equipment
Chapter 88 Vehicles, Aircraft, Vessels & Associated Transport Equipment
Chapter 89 Vehicles, Aircraft, Vessels & Associated Transport Equipment
Chapter 90 Optical, Photographic, Cinematographic, Medical or Surgical, Clocks, Musical Instruments
Chapter 91 - 92 Optical, Photographic, Cinematographic, Medical or Surgical, Clocks, Musical Instruments
Chapter 93 - 95

Arms and Ammunition Misc. manufactured Articles

Chapter 96 - 98

Misc. manufactured Articles Art, Collectors’ pieces and antiques

The Second Schedule Second Schedule
Appendix - I - II

The Additional duties of Excise (Goods of special importance), Act, 1957 (58  of 1957)

The Additional duties of Excise (Textiles and Textile Articles) Act,  1978 (40 of 1978)

Appendix - III

National  Calamity Contingent Duty

Appendix - IV

List of cesses leviable with rate of duty on agriculture & processed food products & agriculture produce & others and related acts

Appendix - V - VI - VII

Assessment on the basis of MRP (abatement as a percentage of retail sale price).

Additional duty of excise (pan masala and certain tobacco products).

Provision of Finance Bill, 2007 relating to levy of Secondary & Higher Education Cess on excisable goods.

General Exemptions