The Central Excise Tariff Act, 1985

Section 1 – Short title extent and commencement

(1) This Act may be called the Central Excise Tariff Act, 1985.

(2) It extends to the whole of India.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

 

Section 2 – Duties specified in the First Schedule and the Second Schedule to be levied

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 Second Schedule.

 

Section 3 – Emergency power of Central Government to increase duty of excise

(1) Where, in respect of any goods, the Central Government is satisfied that the duty leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944) should be increased and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, direct an amendment of the First Schedule and the Second Schedule to be made so as to substitute for the rate of duty specified in the First Schedule and the Second Schedule in respect of such goods,—

(a) in a case where the rate of duty as specified in the First Schedule and the Second Schedule as in force immediately before the issue of such notification is nil, a rate of duty not exceeding fifty per cent ad valorem expressed in any form or method;

(b) in any other case, a rate of duty which shall not be more than twice the rate of duty specified in respect of such goods in the First Schedule and the Second Schedule as in force immediately before the issue of the said notification:

Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of duty in respect of any goods as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under sub-section (2).

Explanation. — “Form or method”, in relation to a rate of duty of excise, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty may be levied.

(2) Every notification under sub-section (1) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done there under.

(3) For the removal of doubts, it is hereby declared that any notification issued under sub-section (1), including any such notification approved or modified under sub-section (2), may be rescinded by the Central Government at any time by notification in the Official Gazette.

READ  Removal of Goods at Concessional Rate of Duty Rules 2016

 

Section 4 – Consequential amendments of and construction of references

Consequential amendments of, and construction of references to the First Schedule to Act 1 of 1944. In the Central Excise Act, 1944, —

(a) for the words “First Schedule”, wherever they occur, the words and figures “Schedule to the Central Excise Tariff Act, 1985” shall be substituted;

(b) in section 2, for clause (f), the following clause shall be substituted; namely :-

‘(f) “manufacture” includes any process,-

(i) incidental or ancillary to the completion of a manufactured product; and

(ii) which is specified in relation to any goods in the Section or Chapter Notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture,

and the word “manufacturer” shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;’

(c) the First Schedule shall be omitted.

(2) Any reference to the expression “First Schedule to the Central Excise Act, 1944 (1 of 1944)” in any Central Act shall, on and after the commencement of this Act, be construed as a reference to the Schedule to this Act.

 

Section 5 – Power of Central Government to amend First and Second Schedules

(1)Wherethe Central Government is satisfied that it is necessary so to do in the publicinterest, it may, by notification in the Official Gazette, amend the FirstSchedule and the Second Schedule:

Providedthat such amendment shall not alter or affect in any manner the rates specifiedin the First Schedule and the Second Schedule in respect of goods at whichduties of excise shall be leviable on the goods under the Central Excise Act,1944 (1 of 1944).

(2)Every notification issued under sub-section (1) shall be laid, as soon as may beafter it is issued, before each House of Parliament, while it is in session, fora total period of thirty days which may be comprised in one session or in two ormore successive sessions, and if, before the expiry of the session immediatelyfollowing the session or the successive sessions aforesaid, both Houses agree inmaking any modification in the notification or both Houses agree that thenotification should not be issued, the notification shall thereafter have effectonly in such modified form or be of no effect, as the case may be; so, however,that any such modification or annulment shall be without prejudice to thevalidity of anything previously done under that notification.

First Schedule

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 AND ORNAMENTAL FOLIAGE

Chapter 7  –             EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Chapter 8  –             EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

Chapter 9  –             COFFEE, TEA, MATE AND SPICES

Chapter 10  –             CEREALS

Chapter 11  –             PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Chapter 12  –             OIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Chapter 13  –             LAC; GUMS, RESINS AND OTHER VEGETABLE SPAS AND EXTRACTS

Chapter 14  –             VEGETABLE PLAINTING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

READ  Certificate evidencing payment of Central Excise duty

Section III  –             ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter 15  –             ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Section IV  –             PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACT0URED TOBACCO SUBSTITUTES

Chapter 16  –             PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC IVERTABRATES

Chapter 17  –             SUGARS AND SUGAR CONFECTIONERY

Chapter 18  –             COCOA AND COCOA PREPARATIONS

Chapter 19  –             PREPARATIONS OF CEREALS, FOUR, STARCH OR MILK; PASTRYCOOKS’ PRODUCTS

Chapter 20  –             PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

Chapter 21  –             MISCELLANEOUS EDIBLE PREPARATIONS

Chapter 22  –             BEVERAGES, SPIRITS AND VINEGAR

Chapter 23  –             RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Chapter 24  –             TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Section V  –             MINERAL PRODUCTS

Chapter 25  –             SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Chapter 26  –             ORES, SLAG AND ASH

Chapter 27  –             MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Section VI  –             PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Chapter 28  –             INORGANIC CHEMICALS, ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

Chapter 29  –             ORGANIC CHEMICALS

Chapter 30  –             PHARM ACEUTICAL PRODUCTS

Chapter 31  –             FERTILISERS

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, CONSMETIC 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  –             ALBUMINOIDAL 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

Chapter 40  –             RUBBER AND ARTICLES THEREOF

 

Section XVI  –             MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS; AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Chapter 84  –             NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

Chapter 85  –             ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, 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-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK ?XTURES AND ?TTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAF?C SIGNALLING EQUIPMENT OF ALL KINDS

Chapter 87  –             VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF

Chapter 88  –             AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

Chapter 89  –             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

Chapter 90  –             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  –             FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHING; LAMPS AND LIGHTING fiTTINGS, NOT ELSEWHERE SPECIfiED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDING

Chapter 95  –             TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

Chapter 96  –             MISCELLANEOUS MANUFACTURED ARTICLES

Section XXI  –             SECTION XXI

Chapter 97  –             WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES (BLANK)

Chapter 98  –             BLANK

 

Schedule II  –             SECOND SCHEDULE

 

 

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)

Chapter 41  –             RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

READ  Settlement Commission cannot admit cases related to Smuggling of Goods

Chapter 42  –             ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Chapter 43  –             FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Section IX  –             WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Chapter 44  –             WOOD AND ARTICLES OF WOOD, WOOD CHARCOAL

Chapter 45  –             CORK AND ARTICLES OF CORK

Chapter 46  –             MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Section X  –             PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD 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 TEXTILES ARTICLES

Chapter 50  –             SILK

Chapter 51  –             WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC

Chapter 52  –             COTTON

Chapter 53  –             OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

Chapter 54  –             MAN-MADE FILAMENTS

Chapter 55  –             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

Chapter 59  –             IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE

Chapter 60  –             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, SUNUMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPSAND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL 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 FEATHERS 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 MATERIALS

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

Chapter 72  –             IRON AND STEEL

Chapter 73  –             ARTICLES OF IRON OR STEEL

Chapter 74  –             COPPER AND ARTICLES THEREOF

Chapter 75  –             NICKEL AND ARTICLES THEREOF

Chapter 76  –             ALUMINIUM AND ARTICLES THEREOF

Chapter 77  –             [RESERVED FOR POSSIBLE FUTURE USE]

Chapter 78  –             LEAD AND ARTICLES THEREOF

Chapter 79  –             ZINE AND ARTICLES THEREOF

Chapter 80  –             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

 

Schedule III  –             THIRD SCHEDULE