CENTRAL EXCISE TARIFF 2012-13

 

Central Excise Act

General Excise Act

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

-      General Rules for interpretation of the Schedule to the Central Excise Tariff Act, 1985. (General Explanatory Notes and Additional Notes)

-      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

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

Chapters 1-4

Chapter 1: Live Animals

Chapter 2: Meat and edible meat offal

Chapter 3: Fish and crustaceans, molluscs and other aquatic invertebrates

Chapter 4: Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Chapters 5-6

Chapter 5: Products of animal origin, not elsewhere specified or included

SECTION-II

VEGETABLE PRODUCTS

Chapter 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

Chapters 31-32

Chapter 31: Fertilizers

 Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other

colouring matter; paints and varnishes; putty and other mastics; inks

Chapters 33-34

Chapter 33: Essential oils and resinoids; perfumery, cosmetics or toilet preparations

Chapter 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

Chapters 35-37

Chapter 35: Aluminoidal substances; modified starches; glues; enzymes

Chapter 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain  combustible  preparations

Chapter 37: Photographic or cinematographic goods

Chapters 38-39

Chapter 38: Miscellaneous chemical products

SECTION-VII

PLASTICS AND ARTICLES THEREOF: RUBBER AND ARTICLES THEREOF

Chapter 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

Chapters 42-43

Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 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

Chapters 44-45

Chapter 44: Wood and articles of wood, wood charcoal

Chapter 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

Chapters 47-48

Chapter 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap)  paper or paperboard

Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard

Chapters 49-51

Chapter 49: Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans

SECTION-XI

TEXTILES AND TEXTILE ARTICLES

Chapter 50: Silk

Chapter 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

Chapters 56-58   

Chapter 56: Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Chapter 57: Carpets and other textile floor coverings

Chapter 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

Chapters 61-62

Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted

Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted

Chapters 63-68

Chapter 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

Chapter 64: Footwear gaiters and the like; parts of such articles

Chapter 65: Headgear and parts thereof

Chapter 66: Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

Chapter 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

Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar material

Chapters 69-71

Chapter 69: Ceramic products

Chapter 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

Chapter 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

Chapter 72

Iron and steel

Chapter 73

Articles of iron or steel

Chapter 74

Copper and articles thereof

Chapters 75-76

Chapter 75: Nickel and articles thereof

Chapter 76: Aluminium and articles thereof

Chapters 77-78

Chapter 77: Blank

Chapter 78: Lead and articles thereof

Chapter 79

Zinc and articles thereof

Chapter 80

Tin and articles thereof

Chapters 81-83

Chapter 81: Other base metals; cermets; articles thereof

Chapter 82: Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal

Chapter 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

Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts  thereof

Chapter 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

Chapters 86-87

Chapter 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

Chapter 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

Chapters 91-92

Chapter 91: Clocks and watches and parts thereof

Chapter 92: Musical instruments; parts and accessories of such articles

SECTION-XIX

ARMS AND AMMUNITION, PARTS AND ACCESSORIES THEREOF

Chapters 93-95

Chapter 93: Arms and ammunition; parts and accessories thereof

SECTION-XX

MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 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

Chapter 95: Toys, games and sports requisites; parts and accessories thereof

Chapters 96-98

Chapter 96: Miscellaneous manufactured articles

SECTION XXI

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

Chapter 97: Blank

Chapter 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


 

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