At the relevant time, if a product is held to be medicament, then, the rate of duty was 15% and, if. Additional duties of excise textiles and textile articles act, 1978. Third schedule to central excise act 1944 see section 2 fiii notes. In this schedule, tariff item 2106 90 19 does not include the products other than preparations for lemonades or other beverages intended for use in. This act may be called the central excise tariff act, 1985. Schedule to the central excise tariff act, 1985 taxation. In this schedule, heading, subheading and tariff item mean respectively a heading, subheading and tariff item in the first schedule to the central excise tariff act, 1985 5 of 1986 the rules for the interpretation of the first schedule to the central excise tariff act, 1985 5 of 1986, the section. The rules for the interpretation of the first schedule to the central excise tariff act, 1985. There is no change in the basic excise duty leviable under the first schedule to the central excise tariff act, 1985 and the nccd leviable under seventh schedule to the finance act, 2001. Excise duty, as provided under section 3 of the excise act, is levied on the manufacture or production of excisable goods. In this schedule, heading, subheading and tariff item mean respectively a heading, subheading and tariff item in the first schedule to the central excise tariff act, 1985 5 of 1986. Ministry of finance department of revenue notification no.
The issue raised in these representations is whether the aforesaid goods are classifiable under chapter 48 or chapter 49 of the erstwhile central excise tariff act ceta, 1985. Excise tariff act, as are given in the corresponding entry in column 2 of the. Excise tariff act 1921 federal register of legislation. Central excise duty changes for tobacco as per budget 201718. There are no chapters with numbers 1,6,10,12 and 77. Issue was also litigated before the honble high court of delhi. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. Amendments in the first schedule to the central excise tariff. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. Exempts excisable goods of first schedule to central excise tariff act, 1985 5. Central excise duties are levied by the union government on commodities manufactured or produced within the country and consumed within the country, as against the state excise duties which are levied on alcoholic drinks, opium, etc. These are termed as general interpretative rules gir. Import export data, export import shipment data from customs.
The rates at which duties of excise shall be levied under the central excises and salt act, 1944 1 of 1944. Schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of excise and includes salt. Section 2 d of central excise act defines excisable goods as goods specified in the first and the second schedule to central excise tariff act, 1985 as being subject to a duty of excise and includes salt. You can add brownie points to your scorecard as well sharing the contest poster and tagging 2 friends on any social media platform will win you 10 points. Short title, extent and commencement 1 this ordinance may be called the central excise tariff amendment ordinance, 2002. First schedule to the central excise tariff act, 1985 import export. Second schedule a to the central excise tariff act,1985 to be levied. As per explanation to section 2d, goods includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall. Home page of central board of indirect taxes and customs. The central excise tariff act, 1985 hereinafter referred. New delhi, the 1 st march, 2007 10 phalguna, 1928 saka sub. Indian central excise manual, partii, classification.
Provided that the duties of excise which shall be levied and collected on any excisable goods. Exempts excisable goods of first schedule to central. Central excise tariff act 1985 chapter 38 citation 710. Third schedule to central excise act 1944 see section 2fiii notes. Consequential amendments of, and construction of references to the first. Central excise tariff act, 1985 an act to provide for tariff for central duties of excise.
The central excise tariff act 1985 taxindiaupdates in. First schedule to the central excise tariff act, 1985 5 of 1986, specified in corresponding entry in column 2 of the said table, from so much of the duty of excise leviable thereon under the said central excise act. In exercise of the powers conferred by subsection 1 of section 5a of the central excises and salt act, 1944 1 of 1944 read with subsection 3 of section 3 of the additional duties of excise goods of special importance act, 1957 58 of 1957, the central government, being satisfied that it is necessary in the. The central excise tariff which was originally a schedule to the central excise act, 1944 was delinked from it and the central excise tariff, act 1985 containing the tariff schedule was enacted, based on the international product coding system called harmonised system of nomenclatureh. Emergency power of central government to increase duty of excise. An act to provide for tariff for central duties of excise. Writing a judgment summary gets you 20 and an article gets you 30. As per explanation to section 2 d, goods includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be. 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. Commodities liable to central excise duties are listed in the schedule to the central excise tariff act, 1985. First schedule to the central excise tariff act, 1985 5 of 1986, specified in corresponding entry in column 2 of the said table, from.
Section 2 d of central excise act defines excisable goods as goods specified in the first and second schedule to central excise tariff act,1985 as being subject to a duty of excise and includes salt. The rules for the interpretation of the first schedule, the section and chapter notes and the general explanatory notes of the first schedule shall apply to the interpretation of this schedule. General rules for interpretation of the schedule to the central excise tariff act, 1985. The honble supreme court, on 1 st may 2020, in the matter of commissioner of central excise, delhiiii v. In the central excises and salt act, 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.
The central excise tariff act, 1985 incorporates five rules of interpretation, which together provide necessary guidelines for classification of various products under the schedule. The central excise tariff act, 1985 legislation vlex 29634459. Central excise act, 1944 bare acts law library advocatekhoj. Excisable goods means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of excise and includes salt. Consequential amendments of, and construction of references to the first schedule to act 1 of 1944. Car matting comes within chapter 57, first schedule to.
Be it enacted by parliament in the thirtysixth year of the republic of india as follows. The central excise act, 1944 was created to ensure that laws concerning the central duties of excise on any goods or products manufactured within the length and breadth of india, could be consolidated as well as amended by the central government. Substituted for the following by the seventh schedule of finance act, 2006, w. Gratuity shall be payable if termination of employment is by resignation after 5 years of continuous service. The rules for the interpretation of the first schedule to the central excise tariff. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. The central excise tariff act, 1985 legislation vlex. The central excise tariff is based on the hsn harmonised system nomenclature. Act, 1985 5 of 1986, the section and chapter notes. Duties specified in the the first schedule and the second schedule. Exempts cement falling under chapter 25, and steel falling under chapters 72 or 73 of the first schedule to the central excise tariff act, 1985 5 of 1986. The hsn explanatory notes can serve as a useful guide in deciding the classification of the goods under the first schedule to the central excise tariff act, 1985. Central excise tariff act interpretation rules tax act. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985.
Central excise tariff act chapter 29 judgments legalcrystal. Central excise duty in india international law india. Tariff entry 8529 of the central excise tariff contained. Exempts all goods specified in the first schedule to the central excise tariff act, 1985 5 of 1986 from so much of the education cess leviable thereon. Amendments in the first schedule to the central excise. Amendments in the first schedule to the central excise tariff act, 1985 to be published in the gazette of india, extraordinary, part ii, section 3, subsection i government of india. May 20, 2010 in exercise of the powers conferred by subsection 1 of section 5 of the central excise tariff act, 1985 5 of 1986, the central government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the first schedule to the central excise tariff act, 1985, namely. The central excise tariff act 1985 compliance india. Basic duty of central excise this duty is levied at the rates speci. Rules for interpretation of schedule to tariff are given in the tariff itself. The said schedule is divided into 20 sections and 96 chapters. Duties specified in the first schedule and the second schedule to be levied.
Be it enacted by parliament in the thirysix year of the republic of india as follows. Central excise tariff act, 1985 under body of central excise law. Central excise tariff act, 1985 tax management india. Eximkey india dgft, customs, excise, export import policy. Classification of printed workbooks, exercise books etc. Section 2d of central excise act defines excisable goods as goods specified in the first and the second schedule to central excise tariff act, 1985 as being subject to a duty of excise and includes salt. Simultaneously, the standard ad valorem rate of duty of excise i. The central excise tariff act, 1985 hereinafter referred to as ceta under chapter 30 of the schedule 2 deals with pharmaceutical products for the purposes of tariff. Introduction interpretative rules for classification powers of the c. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. The term excisable goods has been defined to mean goods specified in the first schedule to the central excise tariff act, 1985. Third schedule to central excise act 1944 taxindiaupdates in. These items are covered under in schedule ii to the central excise tariff act types of excise duties.
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