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Central Excise Tariff 2015-16

 

General Excise Act(38KB)
-      The Central Excise Tariff Act, 1985 (5 of 1986)
-      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
-      Additional Duties of Excise (Textiles and Textile Articles) Act, 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
ANIMAL PRODUCTS
Chapters 1-4 Chapter 1: Live Animals : Animal Products
Chapter 2: Meat and edible meat offal
Chapter 3: Fish and crustaceans, molluscs and other aquatic invertebrates
Chapter 4: Dairy produce; edible products of animal origin, not elsewhere specified or included
SECTION-II
VEGETABLE PRODUCTS
Chapter  5-6 Chapter 5: Products of animal origin, not elsewhere specified
Chapter 6: Live trees and other plants; bulbs, roots and the like; cut flowers & ornamental foliage
Chapter 7 Edible vegetables and roots and tubers
Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons
Chapter 9 Coffee, tea, and spices
Chapter 10 Cereals
Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Oil seeds
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; pastry cooks' 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 radio-active elements or of  isotopes
Chapter 29 Organic chemicals
Chapter 30 Pharmaceutical products
Chapter 31-32 Chapter 31: Fertilizers
Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, colours, paints and varnishes; putty, fillers and other mastics; inks
Chapter 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
Chapter 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
SECTION-VII
PLASTICS AND ARTICLES THEREOF: RUBBER AND ARTICLES THEREOF
Chapter 38-39 Chapter 38: Miscellaneous chemical products
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 Fur skins) and Leather
Chapter 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; CORKAND ARTICLES OF CORK; MANUFACTURES OF STRAW,
 OF ESPARTO OR OF OTHER PLAITINGMATERIALS; BASKETWARE AND WICKERWORK
Chapter 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 FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPER- BOARD; AND ARTICLES THEREOF
Chapter 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
Chapter 49-51 Chapter 49: Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans
  Chapter 50: Silk
  Chapter 51: Wool, fine or coarse animal hair; horse hair yarn and woven fabric
SECTION-XI
TEXTILES AND TEXTILE ARTICLES
Chapter 52 Cotton
Chapter 53 Other vegetable textile fibres; paper yarn, 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     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
Chapter 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
Chapter 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 63-68 Chapter 641: 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 63-68 Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar material
Chapter 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 69-71 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
Chapter 75-76 Chapter 75: Nickel and articles thereof
Chapter 76: Aluminium and articles thereof
Chapter 77-78 Chapter 77: Blank
Chapter 78: Lead and articles thereof
Chapter 79 Zinc and articles thereof
Chapter 80 Tin and articles thereof
Chapter 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
Chapter 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
Chapter 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
Chapter 93-95 Chapter 93: Arms and ammunition; parts and accessories thereof
SECTION-XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 93-95 Chapter 94: Furniture; 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
Chapter 96-98 Chapter 96: Miscellaneous manufactured articles
Chapter 97: Blank
Chapter 98: Blank
   
General Exemptions General Exemptions Central Excise Tariff 2015-16

 

 

 

 

THE SECOND SCHEDULE And THE THIRD SCHEDULE
Second Schedule and Third Schedule-Central Excise Act, 1944
Appendix -I & II
 
Appendix-I : Schedule of specified goods leviable to Additional duty of excise under The Additional Duties of Excise (Goods of Special Importance) Act, 1957
Appendix-II : The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978-Additional duty of excise on certain specified goods failing under Chapter 50, 51, 52, 53, 54, 55, 56, 58 and 60 of the Schedule to Central Excise Tariff Act, 1985.
Appendix - III 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.
Appendix - V, VI,VII Appendix-V : Assessment on the basis of MRP (abatement as a percentage of retail sale price)
Appendix-VI : Provisions of Finance Bill, 2005 for levy of 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 to Notifications in force as on 1.03.2015
 
Appendix-B : List of Notifications rescinded/superseded/validity expired during the period from 10.7.2004 to 1.03.2015