In the central excise tariff act, in the first schedule, in chapter 87, for tariff items 8702 90 21, 8702 90 22, 8702 90 28 and. Schedule to the central excise tariff act, 1985 taxation. The central excise tariff amendment act, 2004 inserts certain new provisions i. Interpretative rules to first schedule of the central. An act to provide for tariff for central duties of excise. By and large, these rules for interpretation are identical to those contained in the hsn. The central excise tariff act, 1985 legislation vlex 29634459. May 29, 2018 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. Dec 01, 2015 2 the central government may, by notification in the official gazette, fix, for the purpose of levying the said duties, tariff values of any articles enumerated, either specifically or under general headings, in the first schedule and the second schedule to the central excise tariff act, 1985 5 of 1986 as chargeable with duty ad valorem and. Section 2 duties specified in the first schedule and the second schedule. General explanatory notes to the first schedule to the central excise tariff act, 1985 additional duties of excise goods of special importance act, 1957. This is a compilation of the excise tariff act 1921 that shows the text of the law as amended and in force on 31 august 2017 the compilation date. 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.
Exempts excisable goods of the first schedule to the central excise tariff act, 1985 5 of 1986. Duties specified in3 the first schedule and the second schedule. Amendments in the first schedule to the central excise tariff. Amendment a proposed amendment in rates shall deem to be effective from 1st january 2017 retrospectively. 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. Exempts excisable goods of first schedule to central excise. Indian central excise manual, partii, classification. Ministry of finance department of revenue notification no. The rates at which duties of excise shall be levied under the4 central excise and salt act, 1944 1 of 1944 are specified in3 the first schedule. 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. Interpretative rules to first schedule of the central excise.
The notes at the end of this compilation the endnotes include information about amending laws. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. 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. Jan 03, 2015 amendments in the first 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 so much of the duty of excise leviable thereon under the said central excise act. 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. Exempts excisable goods of first schedule to central. Such excisable goods should be specified in the schedule to central excise tariff act, 1985 ceta the term goods in turn would indicate that they are movable as well as marketable. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. 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 be. It also entirely substitutes the first schedule and the second schedule to the central excise tariff act, 1985.
This schedule highlights the tariff items specified in the first schedule to the central excise tariff act, 1985 as well as their description. By virtue of declaration under the provisional collection of taxes act, 1931, these increases will come into force with immediate effect. Exemption for specified goods falling under chapters 51 to 63. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act, 1985 to be levied 17. Excise tariff act 1921 federal register of legislation. The central excise tariff act, 1985 legislation vlex. 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. It is made clear in the said provision that the reference to the first schedule annexed with the central excise act, 1944. Third schedule to central excise act 1944 taxindiaupdates in. Be it enacted by parliament in the thirtysixth year of the republic of india as follows.
Section 80ie special provisions in respect of certain undertakings in northeastern states. As per the indian income tax act 1961, central excise duty is an indirect way of taxation that is used to impose on the goods manufactured in india and meant for home consumption. The central excise tariff act 1985 taxindiaupdates in. If manufactured from goods falling within heading 8202 to 8205 of the first schedule to the central excise tariff act, 1985, on which duty of excise specified in the first schedule or the additional duty leviable under the customs tariff act, 1975, as the case may be, has already been paid. The most important term manufacture is defined inclusively under section 2 f of the central excise act, 1944 cea as under. 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. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to be levied 17. Section 140 transitional arrangements for input tax credit. Section 40 this section deals with the protection of the central government of any action carried out under the act. Section 2 duties specified in the first schedule and the second schedule to be levied. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. 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.
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. General rules for interpretation of the schedule to the central excise tariff act, 1985. Jun 09, 2016 the central governments enactment provided with the name and title as the central excise tariff act, 1985 act 5 of 1986 for the object and purpose that to make provisions as to tariff for central duties of excise. An overview of central excise chandioks addapptive. If made from textile yarns on which the appropriate duty of excise leviable under the first schedule or the second schedule to the said central excise tariff act read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the customs tariff act, 1975, as the case may be, has been paid and no credit of. Rules for interpretation of schedule to tariff are given in the tariff itself. Introduction interpretative rules for classification powers of the c. Third schedule to central excise act 1944 see section 2fiii notes. Duties specified in the first schedule and the second schedule to be levied. The central excise tariff act, 1985 5 of 1986 rules for the interpretation of the first schedule to the central excise tariff act, 1985. The first schedule to the central excise tariff act, 1985, contains a set of six general rules for the interpretation of the tariff items. Consequential amendments of, and construction of references to, the first schedule to, act 1 of.
The said schedule is divided into 20 sections and 96 chapters. Exemption for specified goods falling under chapters 51 to. 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. These are termed as general interpretative rules gir.
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. Act, 1985 5 of 1986, the section and chapter notes and the general explanatory. Central excise act, 1944 bare acts law library advocatekhoj. Consequential amendments of, and construction of references to the first schedule to act 1 of 1944. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to. First schedule to the central excise tariff act, 1985 import export. The rules for the interpretation of the first schedule to the central excise tariff. Exempts excisable goods of first schedule to central excise tariff. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. Home page of central board of indirect taxes and customs. Central excise tariff act interpretation rules tax act.
Consequential amendments of, and construction of references to the first. Central excise notification no 022011 issuing authority. The central excise tariff act 1985 compliance india. Amendments in the first schedule to the central excise. 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 governments enactment provided with the name and title as the central excise tariff act, 1985 act 5 of 1986 for the object and purpose that to make provisions as to tariff for central duties of excise. Tariff act, 1985 5 of 1986 which was liable to duties of excise but according to the said practice, the duties of. Commodities liable to central excise duties are listed in the schedule to the central excise tariff act, 1985. Jan 28, 2019 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. Simultaneously, the standard ad valorem rate of duty of excise i.
First schedule to the central excise tariff act, 1985 5 of 1986, specified in corresponding entry in column 2 of the said table, from. The term excisable goods means the goods which are specified in the first schedule and the second schedule to the central excise tariff act, 1985, as being. The first schedule and the second schedule central excise act. Emergency power of central government to increase duty of excise. New delhi, the 1 st march, 2007 10 phalguna, 1928 saka sub. 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. Interpretative rules to first schedule of the central excise tariff. Import export data, export import shipment data from customs. Referencer customs central excise service tax central. Central excise duty changes for tobacco as per budget 201718. The central excise tariff act, 1985 incorporates five rules of interpretation, which together provide necessary guidelines for classification of various products under the schedule. 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 the manufacture of aer ated water. Be it enacted by parliament in the thirty sixth year of the republic of india as follows.