CENTRAL EXCISE TARIFF 2011-12
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GENERAL EXCISE
ACTS |
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- 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 Act, 2004 relating to levy
of EDUCATION CESS on the goods manufactured or produced |
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THE FIRST
SCHEDULE To the Central
Excise Tariff Act, 1985 (5 of 1986) and Exemption Notifications (other than
general) |
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SECTION-I ANIMAL
PRODUCTS |
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Chapter 1: Live Animals : Animal Products |
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Chapter 2: Meat and edible meat offal |
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Chapter 3: Fish and crustaceans, molluscs and other
aquatic invertebrates |
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Chapter 4: Dairy produce; edible products of animal origin, not elsewhere
specified or included |
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Chapter 5: Products of animal origin, not elsewhere
specified |
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SECTION-II VEGETABLE
PRODUCTS |
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Chapter 6: Live trees and other plants; bulbs,
roots and the like; cut flowers & ornamental foliage |
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Edible vegetables and roots and tubers |
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Edible fruit and nuts; peel of citrus fruit or
melons |
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Coffee, tea and spices |
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Cereals |
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Products of the milling industry; malt; starches;
inulin; wheat gluten |
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Oil seeds |
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Lac; gums; resins and other vegetable saps and
extracts |
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Vegetable plaiting materials; vegetable products,
not elsewhere 59 specified or included |
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SECTION-III ANIMAL OR
VEGETABLE FATS AND
OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL
OR VEGETABLE WAXES. |
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Animal or vegetable fats and oils and their
cleavage products; 61 prepared edible fats; animal or vegetable waxes |
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SECTION-IV PREPARED
FOODSTUFFS; BEVERAGES AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO
SUBSTITUTES |
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Preparations of meat, of fish or of crustaceans, molluscs or other aquatic
invertebrates |
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Sugar and sugar confectionery. |
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Cocoa and cocoa preparations |
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Preparations of cereals, flour, starch or milk;
pastry cooks' products |
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Preparations of vegetables, fruit; nuts or other
parts of plants. |
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Miscellaneous edible preparations |
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Beverages, vinegar and spirits |
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Residues and wastes from the food industries;
prepared animal fodder |
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Tobacco
and manufactured tobacco
substitutes |
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SECTION-V MINERAL
PRODUCTS |
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Salt; sulphur; earths
and stone; plastering materials, lime and cement |
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Ores, slag and ash |
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Mineral fuels, mineral oils and products of their
distillation; bituminous substances, mineral waxes |
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SECTION-VI PRODUCTS OF THE
CHEMICAL OR ALLIED INDUSTRIES |
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Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare earth metals, of radio-active elements
or of isotopes |
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Organic chemicals |
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Pharmaceutical products |
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Chapter 31: Fertilizers |
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Chapter 32: Tannins
and dyeing extracts; tannins and their derivatives; dyes, colours, paints and
varnishes; putty, fillers and other mastics; inks |
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Chapter 33: Essential oils and resinoids; perfumery,
cosmetics or toilet preparations |
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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 |
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Chapter 35: Aluminoidal substances; modified
starches; glues; enzymes |
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Chapter 36:
Explosives; pyrotechnic products; matches; pyrophoric
alloys; certain combustible preparations |
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Chapter 37: Photographic or cinematographic goods |
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Chapter 38: Miscellaneous chemical products |
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SECTION-VII PLASTICS AND
ARTICLES THEREOF: RUBBER AND ARTICLES THEREOF |
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Chapter 39: Plastics and articles thereof |
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Rubber and articles thereof |
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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) |
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Raw Hides and Skins (other than Fur skins) and
Leather |
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Chapter
42: Articles of leather; saddlery and harness;
travel goods, handbags and similar containers; articles of animal gut (other
than silk-worm gut) |
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Chapter 43: Fur-skins and artificial fur;
manufacturers thereof |
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SECTION-IX WOOD AND
ARTICLES OF WOOD, CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW OF ESPARTO
OR OF OTHER PLAITING MATERIALS, BASKET-WARE AND WICKERWORK |
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Chapter 44: Wood and articles of wood, wood charcoal |
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Chapter 45: Cork and articles of cork |
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Manufactures of straw, of esparto or of other
plaiting materials; Basket-ware and wickerwork |
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SECTION-X PULP OF WOOD OR
OF OTHER FIBROUSCELLULOSIC MATERIAL; RECOVERED (WASTEANDSCRAP) PAPER OR
PAPER- BOARD; PAPER AND PAPER-BOARD AND ARTICLES THEREOF |
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Chapter 47: Pulp of
wood or of other fibrous cellulosic material; recovered (waste and
scrap) paper or paperboard |
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Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of
paperboard |
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Chapter 49: Printed
books, newspapers, pictures and other products of the printing industry,
manuscripts, typescripts and plans |
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SECTION-XI TEXTILES AND
TEXTILE ARTICLES |
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Chapter 50: Silk |
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Chapter 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabric |
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Cotton |
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Other vegetable textile fibres;
paper yarn, woven fabrics of paper yarns |
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Man-made filaments; strip the like of man-made
textile materials |
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Man-made staple fibres |
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Chapter
56: Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and
cables and articles thereof |
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Chapter 57: Carpets and other textile floor
coverings |
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Chapter 58: Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings embroidery |
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Impregnated, coated, covered or laminated textile
fabrics; textile articles of a kind suitable for industrial use |
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Knitted or crocheted fabrics |
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Chapter 61: Articles of apparel and clothing
accessories knitted or crocheted |
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Chapter 62: Articles of apparel and clothing
accessories not knitted or crocheted |
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Chapter 63: Other made up textile articles, sets,
worn clothing and worn textile articles; rags |
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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 |
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Chapter 64: Footwear gaiters and the like; parts
of such articles |
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Chapter 65: Headgear and parts thereof |
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Chapter 66: Umbrellas, sun umbrellas,
walking-sticks, seat-sticks, whips, riding-crops and parts thereof |
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Chapter
67: Prepared feathers and down and articles made of feather or of down -
artificial flowers; articles of human hair |
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SECTION-XIII ARTICLES OF
STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS: CERAMIC
PRODUCTS:GLASS AND GLASSWARE |
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Chapter 68: Articles of stone, plaster, cement,
asbestos, mica or similar material |
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Chapter 69: Ceramic products |
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Chapter 70: Glass and glassware |
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SECTION-XIV NATURAL OR
CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS
CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF: IMITATION JEWELLERY; COIN |
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Chapter
71: Natural or cultured pearls, precious or semi-precious stones, precious
metals, metals clad with precious metal, and articles thereof; imitation
jewellery; coin. |
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SECTION-XV BASE METALS
AND ARTICLES OF BASE METAL |
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Iron and steel |
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Articles of iron or steel |
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Copper and articles thereof |
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Chapter 75: Nickel and articles thereof |
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Chapter 76: Aluminium and articles thereof |
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Chapter 77: Blank |
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Chapter 78: Lead and articles thereof |
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Zinc and articles thereof |
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Tin and articles thereof |
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Chapter 81: Other base metals; cermets; articles
thereof |
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Chapter 82: Tools, implements, cutlery, spoons
and forks of base metal; parts thereof of base metal |
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Chapter 83: Miscellaneous articles of base metal |
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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 |
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Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof |
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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 |
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SECTION-XVII VEHICLES,
AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT |
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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 |
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Chapter 87: Vehicles other than railway or
tramway rolling-stocks, and parts and accessories thereof |
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Aircraft; spacecraft and parts thereof |
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Ships, boats and floating structures |
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SECTION-XVIII OPTICAL,
PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR
SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF |
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Optical, photographic, cinematographic,
measuring, checking, precision, medical or surgical instruments and
apparatus; parts and accessories
thereof |
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Chapter 91: Clocks and watches and parts thereof |
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Chapter 92: Musical instruments; parts and
accessories of such articles |
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SECTION-XIX ARMS AND
AMMUNITION, PARTS AND ACCESSORIES THEREOF |
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Chapter 93: Arms and ammunition; parts and
accessories thereof |
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SECTION-XX MISCELLANEOUS
MANUFACTURED ARTICLES |
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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 |
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Chapter 95: Toys, games and sports requisites;
parts and accessories thereof |
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Chapter 96: Miscellaneous manufactured articles |
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Chapter 97: Blank |
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Chapter 98: Blank |
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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 - Additional duty of excise on certain
specified goods falling under Chapter 50, 51, 52, 54, 55, 56, 58 and 60 of
the Schedule to Central Excise Tariff Act, 1985 |
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National Calamity Contingent Duty (NCCD) |
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Appendix-IV
: Cess on Various Commodities Collected as
Central Excise duty. Appendix-IVA : Clean Energy Cess |
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Appendix-V : Assessment on the basis of MRP
(abatement as a percentage of retail sale price) Appendix-VI:
Provision of Finance Bill, 2005 for levy of Additional duty of excise on pan-masala and certain tobacco products. - Notifn. No.6/2005 -CE., dt. 1.3.2005 Appendix-VII : Provision of Finance Bill, 2007 relating to levy of
Secondary & Higher Education Cess on excisable
goods. |
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The Eleventh Schedule (Finance Bill 2011) |
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Appendix-A
: Year-wise index of main notifications in force as on 1.3.2011 and Clean
Energy Cess Appendix-B
: List of Notifications rescinded/superseded/validity expired during the period
from 10.7.2004 to 1.3.2011 |
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General
Exemptions Central Excise Tariff 2011-12 |