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 |