|
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 |