CENTRAL EXCISE TARIFF 2012-13
(source :http://www.cbec.gov.in)
(source :http://www.cbec.gov.in)
Central Excise
Act
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- The Central Excise Tariff Act, 1985 (5 of 1986)
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General
Rules for interpretation of the Schedule to the Central Excise Tariff Act, 1985.
(General Explanatory Notes and Additional Notes)
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Additional
Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)
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Additional
Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978)
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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
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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
LIVE ANIMALS;
ANIMAL PRODUCTS
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Chapter 1: Live Animals
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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; birds’ eggs; natural honey; edible products of animal origin, not
elsewhere specified or included
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Chapter 5: Products of animal origin, not
elsewhere specified or included
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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 certain roots and tubers
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Edible fruit and nuts; peel of citrus fruit or
melons
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Coffee, tea, mate 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 and oleaginous fruits, miscellaneous grains, seeds and
fruit; industrial or medicinal plants; straw and fodder
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Lac; gums; resins and other vegetable saps and
extracts
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Vegetable plaiting materials; vegetable products,
not elsewhere 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; 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; pastrycooks' 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 radioactive 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: Tanning
or dyeing extracts; tannins and their derivatives; dyes, pigments and other
colouring matter; paints and varnishes; putty 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 Furskins) 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: Furskins and
artificial fur; manufacturers thereof
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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
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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 and 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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SECTION XXI
WORKS OF ART,
COLLECTORS’ PIECES AND ANTIQUES
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Chapter 97: Blank
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Chapter 98: Blank
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General Exemptions Central Excise
Tariff 2012-13
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Second Schedule and Third Schedule-Central Excise
Act, 1944
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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
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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, Clean
Energy Cess Rules, 2010
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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.
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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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