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Last updated: 26 Sep, 2014  

Central Excise Tariff Act, 1985


ACT NO. 5 OF 1986
19th January, 1986

An Act to provide for tariff for Central Duties of Excise.

BE it enacted by Parliament in the Thiry-six Year of the Republic of India as follows :

1. Short title, extent and commencement

(1) This Ordinance may be called the Central Excise Tariff (Amendment) Ordinance, 2002.

(2) It shall come into force at once.

(This clause has been amended vide The Central Excise Tariff (Amendment) Ordinance, 2002, dt.10/01/2002)

[Old
(1) This Act may be called the Central Excise Tarrif Act, 1985.

(2) It extends to the whole of India.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.]

2. Duties specified in the First Schedule and the Second Schedule to be levied The rates at which duties of excise shall be levied under the Central Excise Act, 1944 (1 of 1944) are specified in the First Schedule and the Second Schedule.

3. Emergency power of Central Government to increase duty of excise
(1) Where, in respect of any goods, the Central Government id satisfied that the duty leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944) should be increased and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, direct an amendment of the First Schedule and the Second Schedule to be made so as to substitute for the rate of duty specified in the First Schedule and the Second Schedule in respect of such goods, -

    (a) in a case where the rate of duty as specified in the First Schedule and the Second Schedule as in force immediately before the issue of such notification is nil, a rate of duty not exceeding fifty per cent ad valorem expressed in any form or method;

    (b) in any other case, a rate of duty as it thinks necessary.

    (Above clause (b) has been amended vide The Central Excise Tariff (Amendment) Ordinance, 2002, dt.10/01/2002)

    [Old (b) in any other case, a rate of duty which shall not be more than twice the rate of duty specified in respect of such goods in the First Schedule and the Second Schedule as in force immediately before the issue of the said notification :]
Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of duty in respect of any goods as specified by an earlier notification has been approved with or without modifications under sub-section (2).

Expalnation. "Form or method", in relation to a rate of duty of excise, means the basis, namely, valuation, weight, number, length, area, volume, or other measure with reference to which the duty may levied.

(2) Every notification under sub-section (1) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the house of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder.

(3) for the removal of doubts, it is hereby declared that any notification issued under sub-section (1), including any such notification approved or modified under sub-section (2), may be rescinded by the Central Government at any time by notification in the Official Gazette

4. Consequential amendments of and construction of references to the First Schedule to Act 1 of 1944 (a) for the words "First Schedule", wherever they occur, the words and figures "Schedule to the Central Excise Tariff Act, 1985" shall be substituted;

(b) in section 2, for clause (f), the following clause shall be substituted; namely :-

(f) "manufacture" includes any process, -

(i) incidental or ancillary to the completion of a manufactured product;

(ii) which is specified in relation to any goods in the Section or Chapter Notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture,

and the word "manufacturer" shall be construed accordingly and shall include only a person who employes hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;

(c) the First Schedule shall be omitted.

(2) Any reference to the expression "First Schedule to the Central Excise Act, 1944 (1 of 1944)" in any Central Act shall, on and after the commencement of this Act, be construed as a reference to the Schedule to this Act.

5. Power of Central Government to amend First and Second Schedules. — (1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, be notification in the Official Gazette, amend the First Schedule and the Second Schedule:

Provided that such amendment shall not alter or affect in any manner the rates specified in the First Schedule and the Second Schedule in respect of goods at which duties of excise shall be leviable on the goods under the Central Excise Act, 1944 (1 of 1944).

(2) Every notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree that the notification should not be issued, the notification shall thereafter have effect only in such modified  from or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification.

2. General rules for the interpretation of this Schedule

Classification of goods in this Schedule shall be governed by the following principles:
1. The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a
reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

3.
When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a)
the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more
complete or precise description of the goods.

(b)
mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) when goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(a) camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;

(b) subject to the provisions of (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related sub-heading Notes and, mutatis mutandis, to the above rules, on the understanding that only sub-headings at the
same level are comparable. For the purposes of this rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

General Explanatory Notes

1. Where in column (2) of this Schedule, the description of an article or group of articles under a heading is preceded by “-”, the said article or group of articles shall be taken to be a subclassification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by “--”, the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has “-”. Where the description of an article or group of articles is preceded by “---” or “----”, the said article or group of articles shall be taken to be a subclassification of the immediately preceding description of the article or group of articles which has “-” or “--”.

2. The abbreviation “%” in column (4) of this Schedule in relation to the rate of duty indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods fixed, defined or deemed to be, as the case may be, under or in sub-section (2) read with sub-section (3) of section 3 or section 4 or section 4A of the Central Excise Act, 1944, the duty being equal to such percentage of the value as is indicated in that column.

Additional Notes In this Schedule,—
(1) (a) “heading”, in respect of goods, means a description in list of tariff provisions accompanied by a four-digit number and includes all sub-headings of tariff items the first four-digits of which correspond to that number;

(b) “sub-heading”, in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first sixdigits of which correspond to that number;

(c) “tariff item” means a description of goods in the list of tariff provisions accompanying either eight-digit number and the rate of the duty of excise or eight- digit number with blank in the column of the rate of duty;

(2)
the list of tariff provisions is divided into Sections, Chapters and Sub-Chapters;

(3) in column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics.

Amendment of all Central Excise Notifications after introduction of 8 digit code:
[Notification. No.1/2005-CE., dt. 24.2.2005]

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following or further amendments in all the notifications of the Government of India in the Ministry of Finance (Department of Revenue) issued under any of the said sections and which are for the time being in force on the date of commencement of the Central Excise Tariff
(Amendment) Act, 2004 (5 of 2005), namely:

In each of the said notifications, for the references to the Chapter or heading No. or subheading No. of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as the case may be, relating to any goods or class of goods, wherever occurring in the said notification, the corresponding references of the Chapter, heading, sub-heading or tariff item of the First Schedule or the Second Schedule to the said Central Excise Tariff Act, as amended by the Central Excise Tariff (Amendment) Act, 2004 ( 5 of 2005) shall be substituted.

This notification shall come into force on the 28th day of February, 2005.

Amendment to all Central Excise notifications issued under sub-section (1) of section 5A of Central Excise Act, 1944, read with Sec. 136 of the Finance Act, 2001 and Section 169 of Finance Act, 2003, after introduction of 8 digit code.
[Notification No. 2/2005-Central Excise, dt. 24.2.2005]


In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001) and section 169 of the Finance Act, 2003 (32 of 2003), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following or further amendments in all the notifications of the Government of India in the Ministry of Finance (Department of Revenue) issued under any of the said sections and which are for the time being in force on the date of commencement of the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), namely:

In each of the said notifications, for the references to the Chapter or heading No. or subheading No. of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as the case may be, relating to any goods or class of goods, wherever occurring in the said notification, the corresponding references of the Chapter, heading, sub-heading or tariff item of the First Schedule or the Second Schedule to the said Central Excise Tariff Act, as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) shall be substituted.

This notification shall come into force on the 28th day of February, 2005.

Amendment to all Central Excise notifications issued under sub-section (1) & (2) of Section 4A after introduction of 8 digit code:
[Notification No.5/2005-Central Excise (N.T.), dt. 24.2.2005]


In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following or further amendments in all the notifications of the Government of India in the Ministry of Finance (Department of Revenue) issued under the said section and which are for the time being in force on the date of commencement of the Central Excise Tariff (Amendment) Act, 2004 (5of 2005), namely:

In the said notifications, for the references to the Chapter or heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), relating to any goods or class of goods, wherever occurring in the said notification, the corresponding references of the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Central Excise Tariff Act, as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) shall be substituted.

This notification shall come into force on the 28th day of February, 2005.

 
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TARIFF CODE
R. SUNDARRAJAN | Wed Jul 4 08:04:50 2012
CENTRAL EXCISE TARIFF HEADING FOR PLASTIC MASTER BATCH IS REQUIRED

  Re: TARIFF CODE
VINOD MUNDEKAR | Wed Sep 5 06:22:55 2012
WE REQUIRE TARIFF CODE OF MASTER BATCH


Tariff heading no.
kavitha | Thu Apr 5 06:16:58 2012
Tariff heading No. for Water Treatment Plant & accessories ETP, EVP Plant


Tarrif Heading No.
Koushik | Thu Oct 13 16:32:41 2011
What Is the Central Excise Chapter tarrif, headinf sub heading of Ferro Silicon Magnesium

  Re: Tarrif Heading No.
kjnn | Fri Dec 23 09:25:24 2011
50 to 60


Query: Cenvat on M.S. steel
N V Naik | Wed Aug 10 04:18:46 2011
Whether we can avail 50% cenvat credit on m.s. steel used for plant and machinery?


Chapter id of Furnace
Krishna | Sat Jul 23 10:31:01 2011
Dear sir, I m unable to find the Tarrif heading for Receving Mouth, a part of the Anode Furnace.


Chapter ID of M S Scrap
Aravindan | Thu Jul 7 06:18:04 2011
What is the chapter id of M S Scrap for Sheet metals


Central Excise Chapter tarrif, headinf sub heading of saffron
H.S. Sharma | Thu Jun 23 07:29:54 2011
What is excise chapter, tarrif , heading sub heading of saffron


Tariff & sub heading no
rahul | Wed May 25 10:11:18 2011
Hi friends I want to know the no on which only 50% credit available in the year of purchase.


chapter, heading, sub heading
Nitin Kapoor | Fri Apr 29 06:40:37 2011
Let me know the Heading and subhealding (Table Ware, Art Ware, Hotel ware,Lamp & Fitting & Some ceramics item

  Re: chapter, heading, sub heading
Debashis Dey | Sat Apr 7 10:39:33 2012
PLS PROVIDE ME THE FERRO SILICON & IRON SCRAP SUB HEADING NUMBER


Export of Homoeopathic Medicines
Jitendra Singh | Wed Apr 27 15:16:27 2011
Dear Sir We are the manufacturer of Homoeopathic medicines. and doing work under GMP & ISO 9001:2008 certification.What is uther legal formality is necessry for exporting of our medicines ?


SILVER
V NARASIMHAMURTHY | Thu Apr 21 05:15:30 2011
PLEASE SEND TARIFF NO


MONTHLY RETURN
Anuj Saraf | Tue Apr 19 15:02:02 2011
WE ARE FILING E RETURN FOR ER1 & ER6 DO WE NEED TO SUBMIT HARD COPY OF RETURN TO DEPARTMENT EVERY MONTH

  Re: MONTHLY RETURN
ARVIND JOSHI | Tue Jun 21 10:04:48 2011
NO, YOU NEED NOT TO SUBMIT HARD COPY OF ER-1 & ER-6 RETURN IF YOU HAVE SUBMIT THE SAME ONLINE.


Tariff heading no & Subheading no for
Prashant | Tue Apr 19 07:58:34 2011
major inputs (i) Polypropylene, Ch. Heading no: . (ii) High Density Polyethylene, Ch. Heading no: . (iii) Linear Low Density Polyethylene, Ch. Heading no: . (iv) Pet Resins, Ch. Heading no: . (v) Master Batch, Ch. Heading no: Final Products : (i) Wide Mouth Plastic Cap , Ch. Heading no: (ii) Flip Top Plastic Caps, Ch. Heading no:. (iii) HDPE Plastic Caps, Ch. Heading no: . (iv) Pet Preforms, Ch. Heading no: . (v) Pet Bottle, Ch. Heading no: . (vi) Waste, paring & scrap of plastic - Polypropylene. a) Scrap of Polypropylene, Ch. Heading no: b) Lumps & other scrap, Ch. Heading no: . c) Scrap of pet bottles, Ch. Heading no: .


tariff heading no
Sayyed Ali | Fri Apr 15 12:08:43 2011
we want stability chamber tariff no

  Re: tariff heading no
Deep | Tue Jul 26 02:43:58 2011
I want to know that Aluminum's tariff heading no


RATE OF EXCISE DUTY
Sandip More | Sun Mar 27 11:56:37 2011
What is the Rate of Excise Duty for Tariff Heading No.59111000?


tariff heading
nishant | Mon Mar 7 09:38:50 2011
how can i obtain tariff heading of any particular goods

  Re: tariff heading
CA STUDENT | Wed May 11 05:56:51 2011
BY READING CETA AS PER HARRMONISED SYSTEM OF NOMENCLATURE


Tariff heading no.
MUKESH KUMAR JAIN | Fri Mar 4 14:37:40 2011
Dear Sir, Pls. send me tariff heading no. of DOLOMITE POWDER, CALCITE POWDER & HYDERATE LIME POWDER

  Re: Tariff heading no.
Deepak Kumar Arya | Tue Jul 26 02:47:11 2011
Dear Sir, Pls. Send me tariff heading no. of M.S Scrape, S.S. Scrape, Aluminum, Coper, Plastic, Wood, Cartoon, Plastic Beg, Casting, Glass

  Re: Tariff heading no.
pankaj | Fri Jun 8 10:22:18 2012
Please give me ceth no. of calcite powder on phone no. 07737224390


tariff no.
Shivkheria | Tue Mar 1 10:03:03 2011
please tell me tariff ced of polyester buttons use in garment


Subheading No.
Rajesh | Wed Feb 16 07:50:41 2011
Please send me the subheading no. of tiglic acid


TARIFF HEADING NO
RAHUL | Wed Oct 6 11:48:43 2010
HOW CAN I OBTAIN TARIFF HEADING NO. OF A PARTICULAR COMMODITY ?

  Re: TARIFF HEADING NO
Dinesh Panchal ( dinesh.1468@gmail.com ) | Sat Nov 20 06:43:40 2010
we are manufacturing Bunk House of Sheet Metal and structural steel for ONGC Company its a Temporarily House and it can be moved from one place to another

  Re: Re: TARIFF HEADING NO
himesh | Tue Nov 23 06:02:27 2010
please refer excise tarrif

  Re: Re: Re: TARIFF HEADING NO
s.p.sharma | Sat Mar 12 14:00:09 2011
SIBELITE M central excise tariff sub heading

  Re: TARIFF HEADING NO
ajay mathur | Thu Dec 30 06:32:03 2010
What is the tariff heading of Parts for Painting System

  Re: TARIFF HEADING NO
vijay | Sat Jan 8 10:37:14 2011
please giveme Prota cabin Tariff Heading No and Transfer Trolley Tariff Heading No required

  Re: TARIFF HEADING NO
t.m. ramanathan | Mon Mar 14 16:30:56 2011
what is tariff no for ready made garments


 
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