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. Chapter or heading or subheading or tariff item of the first schedule, description of excisable goods, rate, condition no. General rules for interpretation of the schedule to the central excise tariff act, 1985. Central excise act, 1944 central excise rules, 1944 central excise tariff act, 1985 central excise manual bonds, forms, returns, registers excise tariff first schedule rules excise tariff second schedule rules new central excise manual w. Tariff notification in respect of fixation of tariff value of edible o. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column 3 of the table below. 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. An act to provide for tariff for central duties of excise. The central excise tariff act, 1985 hereinafter referred. Emergency power of the central government under central excise tariff act, 1985 to increase the duty. In this schedule, heading, subheading, tariff item and chapter mean.
At the relevant time, if a product is held to be medicament, then, the rate of duty was 15% and, if not, 70%. Central excise tariff act, 1985 ceta section particulars chapters i live animals, animal products 15. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Third schedule to central excise act 1944 see section 2fiii notes. The goods thus manufactured must be excisable means the goods must be specified in central excise tariff act, 1985 in india, the government has produced an automatic centralised system for paying excise. Interpretative rules to first schedule of the central excise tariff. The excise duties act is sometimes referred as sin tax types of excise duty basic additional special excisable goods 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 subject to a duty of excise. Download central excise tariff act, 1985 file in pdf format. The issue raised in these representations is whether the aforesaid goods are classifiable under chapter 48 or chapter 49 of the erstwhile central excise tariff act ceta, 1985. Y the central excise tariff act, 1985 classifies all the goods under 91 chapters actually 96 chapters out of which 5 are blank 1, 6, 10, 12 and 77 and specific code is assigned to each item.
General explanatory notes to the first schedule to the central excise tariff act, 1985. Exempts excisable goods of first schedule to central. An excise or excise tax sometimes called an excise duty is a type of tax charged on goods produced within the. Central excise tariff act 1985 chapter 21 citation 691. For the purposes of subheading 2701 11 anthracite means coal having a. Interpretative rules to first schedule of the central excise. This act shall be read and construed together with the east african excise management act, hereafter referred to as the management.
Excise duty types of excise duty there are three different types. Schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of. There are no chapters with numbers 1,6,10,12 and 77. 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. By and large, these rules for interpretation are identical to. The excise act 1901, the petroleum revenue act 1985 and the petroleum excise prices act 1987 shall be read as one with this act. The central excise tariff act 1985 taxindiaupdates in. Oct 23, 2010 rules for the interpretation of the first schedule to the central excise tariff act, 1985. In this schedule, heading 2401 does not include the products which do not bear a brand name. Central excise act, 1944 1 of 1944, the central government, being satisfied that. Power of central government to charge excise duty on the basis of capacity of production in respect of notified goods. The goods thus manufactured must be excisable means the goods must be specified in central excise tariff act,1985 in india, the government has produced an automatic centralised system for paying excise. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. Central excise duty free download as powerpoint presentation.
Schedule to the central excise tariff act, 1985 taxation. 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. This indirect taxation is administered through an enactment of the central government viz. The effective rate of excise duty of 10% on nonpetroleum products is being increased to 12% with a few exceptions where exemptionsconcessions have been given. Exempts excisable goods of first schedule to central excise. Amendments in the first schedule to the central excise tariff. Pan masala falling under chapter 21 of the first schedule of the central excise tariff act, 1985. Schedule and the second schedule to the central excise tariff act, 1985. The central excise tariff act 1985 compliance india. Each chapter is further divided into headings and subheadings. Central excise act, 1944 sections 17 and 38a central. Act, 1985 5 of 1986, the section and chapter notes and the general explanatory.
Eximkey india dgft, customs, excise, export import policy. India, at the rates set forth in the schedule to the central excise tariff act, 1985, falls under the category. An act to impose excise duties and for other matters relating thereto. 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. Sections 6a and 6aa effectively change certain rates of duty that appear on the face of this schedule, especially in items 1, 2, 3 and 5. 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 first schedule to the central excise tariff act, 1985, contains a set of six general rules for the interpretation of the tariff items.
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. The rules for the interpretation of the first schedule to the central excise tariff. Jun 09, 2016 however, the act further mentions that the duties imposable within the provisions of section 3 of the central excise act, 1944, in relation to any goods, if in the opinion of the central government, to be increased and there should be an immediate action in this behalf, then it will be directed by the central government that the first schedule. Provisional collection of taxes act, 1931 16 of 1931 provisions of finance no. Excise tariff act 1954 uganda legal information institute. By and large, these rules for interpretation are identical to those contained in the hsn. Extension of time limits under the customs act,1962 and rules and regu. The rates at which the excise duty is to be collected are stipulated in the central excise tariff act, 1985. The said schedule is divided into 20 sections and 96 chapters. In this schedule, tariff item 2403 99 90 does not include pan masala, other than con taining tobacco. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. 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. Import export data, export import shipment data from customs. 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.
Aug 15, 20 the central excise tariff act, 1985 hereinafter referred to as ceta under chapter 30 of the schedule 2 deals with pharmaceutical products for the purposes of tariff. Rules for the interpretation of the first schedule to the central excise tariff act, 1985. The central excise tariff act, 1985 hereinafter referred to as ceta under chapter 30 of the schedule 2 deals with pharmaceutical products for the purposes of tariff. The excise management and tariff act an act to make provision for the control of the manufacture of excisable goods, the denaturing of spirits, for the collection of excise duties and for related and connected matters 1st november, 1954 ords nos.
Classification of printed workbooks, exercise books etc. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column. At the relevant time, if a product is held to be medicament, then, the rate of duty was 15% and, if. Income tax calculator new scheme vs old scheme and consent letter for fy 202021. This is the basic law related to the levy and collection of duties of central excise.
It is an indirect tax paid by the manufacturer, who passes. There are over 1,000 tariff headings and 2,000 subheadings. As per the section 37 of the finance act, 1978 special excise duty was attracted on all excisable goods on which there is a levy of basic excise duty under the central excises and salt act,1944. This is usually done through the finance bill in the annual budget. Issue was also litigated before the honble high court of delhi. It is made clear in the said provision that the reference to the first schedule annexed with the central excise act, 1944.
Additional duties of excise goods of special importance act, 1957 58 of 1957 4. First schedule to the central excise tariff act, 1985 import export. Central excise tariff central excise tariff act, 1985 general proposals involving changes in rates of duty. Central excisecentral excise is a levy tax, levied on a commodity manufactured within the country by the uniongovernment by an act of parliament usually in the finance bill, in the presentation of the budget in theparliament, generally on the last working day of february every year by notifying under a tariff.
Duties specified in the the first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. The tariff act with its two schedules is an act of parliament and can be amended only by parliament. Substituted for 16% by the sixth schedule of the finance act, 2006, w. In this schedule, tariff item 2710 11 19 does not include naphtha. Clause 7 of the bill seeks to amend section 3a of the central excise act, 1944, which provides for levy of central excise duty on the basis of capacity of production in respect of notified goods, so as to replace the reference to the first schedule and the second schedule to the central excise tariff act, 1985, with reference to the proposed. Indian central excise manual, partii, classification. The central excise tariff act, 1985 hereinafter referred to. With this, manufacturers can easily pay their excise online on every 5th of the following month through gar7.
Amendments in the first schedule to the central excise. Central excise tariff act, 1985 tax management india. Refunds along with interest us 244a processing of itr us 143 adj. Excise tariff act 1921 federal register of legislation.
However this act does not contain the rate at which duties are imposed 4. This erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. In exercise of the powers conferred by subsection 1 of. Be it enacted by parliament in the thirty sixth year of the republic of india as follows. Where, in respect of any goods, the central government is satisfied that the duty leviable thereon under section 3 of the central excises and salt act, 1944 1 of 1944.
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