Central Excise Tariff 2012-13

CENTRAL EXCISE TARIFF 2012-13
Central 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
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
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
Edible vegetables and certain roots and tubers
Edible fruit and nuts; peel of citrus fruit or melons
Coffee, tea, mate and spices
Cereals
Products of the milling industry; malt; starches; inulin; wheat gluten
Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Lac; gums; resins and other vegetable saps and extracts
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.
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
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic  invertebrates
Sugar and sugar confectionery.
Cocoa and cocoa preparations
Preparations of cereals, flour, starch or milk; pastrycooks‘ products
Preparations of vegetables, fruit, nuts or other parts of plants.
Miscellaneous edible preparations
Beverages, vinegar and spirits
Residues and wastes from the food industries; prepared animal fodder
Tobacco  and  manufactured  tobacco  substitutes
SECTION-V
MINERAL PRODUCTS
Salt; sulphur; earths and stone; plastering materials, lime and cement
Ores, slag and ash
Mineral fuels, mineral oils and products of their distillation; bituminous substances, mineral waxes
SECTION-VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of  isotopes
Organic chemicals
Pharmaceutical products
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
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: Aluminoidal substances; modified starches; glues; enzymes
Chapter 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain  combustible preparations
Chapter 37: Photographic or cinematographic goods
Chapter 38: Miscellaneous chemical products
SECTION-VII
PLASTICS AND ARTICLES THEREOF: RUBBER AND ARTICLES THEREOF
Chapter 39: Plastics and articles thereof
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)
Raw Hides and Skins (other than Furskins) and Leather
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
Chapter 44: Wood and articles of wood, wood charcoal
Chapter 45: Cork and articles of cork
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
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: 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
Cotton
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarns
Man-made filaments; strip the like of man-made textile materials
Man-made staple fibres
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
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Knitted or crocheted fabrics
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: 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
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
Iron and steel
Articles of iron or steel
Copper and articles thereof
Chapter 75: Nickel and articles thereof
Chapter 76: Aluminium and articles thereof
Chapter 77: Blank
Chapter 78: Lead and articles thereof
Zinc and articles thereof
Tin and articles thereof
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
Nuclear reactors, boilers, machinery and mechanical appliances; parts  thereof
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: 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
Aircraft; spacecraft and parts thereof
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
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories  thereof
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: 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
Chapter 96: Miscellaneous manufactured articles
SECTION XXI
WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
Chapter 97: Blank
Chapter 98: Blank
General Exemptions Central Excise Tariff 2012-13
Second Schedule and Third Schedule-Central Excise Act, 1944
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
National Calamity Contingent Duty (NCCD)
Appendix-IV   : Cess on various commodities collected as central excise duty
Appendix-IVA : Clean Energy Cess, Clean Energy Cess Rules, 2010
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 : 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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