Section 2 duties specified in the first schedule and the second schedule. Amendments in the first schedule to the central excise tariff. Duties specified in the the first schedule and the second schedule 4. Exempts excisable goods of first schedule to central. Jan 03, 2015 amendments in the first schedule to the central excise tariff act, 1985. The central excise act, 1944 was created to ensure that laws concerning the central duties of excise on any goods or products manufactured within the length and breadth of india, could be consolidated as well as amended by the central government. Section5 power of central government to amend first and second schedules. Schedule to the central excise tariff act, 1985 5 of 1986 as amounting. Interpretative rules to first schedule of the central excise tariff. This act may be cited as the excise tariff act 1921. Central excise act, 1944 bare acts law library advocatekhoj. Schedule to the central excise tariff act, 1985 taxation. Schedule and the second schedule to the central excise tariff act, 1985 5 of 1986, the words, figures and brackets the fourth schedule of the central excise act, 1944 1 of 1944 shall be substituted. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india.
Duties specified in3 the first schedule and the second schedule. Tiol tax news, gst, income tax, service tax, customs. Import export data, export import shipment data from customs. Power of central government to amend first and second schedules. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. Provisional collection of taxes act, 1931 16 of 1931 6. In this schedule, heading 4011 does not include pneumatic tyres of rubber of a kind used on. India central excise duty of bitumen and asphalt, natural. Ceramic tiles, on which the appropriate duty of excise under the first schedule, or as the case may be, the additional duty leviable under the customs tariff act, 1975 51 of 1975 has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities including plant and equipment. Basic duty of central excise this duty is levied at the rates specified in the first schedule to central excise tariff act 19852. Apr 30, 2001 d normal rate of duty means the duty of excise specified in the first schedule to the said central excise tariff act read with any relevant notification other than this notification or a notification in which exemption is based on the value or quantity of clearance issued under subsection 1 of section 5a of the said central excise act. Be it enacted by parliament in the thirty sixth year of the republic of india as follows. Amendment a proposed amendment in rates shall deem to be effective from 1st january 2017 retrospectively.
Duties specified in the first schedule and the second schedule to be levied. Section 2 duties specified in the first schedule and the second schedule to be levied. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. 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. 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. Interpretative rules to first schedule of the central excise. Substituted for the following by the seventh schedule of finance act, 2006, w. The first schedule basic rate of duty classification tariff items 1st schedule. 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. Excisable goods are defined under section 2d of the central excise act, 1944 as goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 as being subjected to a duty of excise and includes salt. The notes at the end of this compilation the endnotes include information about amending laws and the amendment history of provisions of the compiled law. 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.
Simultaneously, the standard ad valorem rate of duty of excise i. Consequential amendments of, and construction of references to the first schedule to act 1 of 1944. 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. These items are covered under in schedule ii to the central excise tariff 7. The first schedule to the central excise tariff act, 1985 5 of 1986 and exemption notifications other. The rules for the interpretation of the first schedule to the central excise tariff. Provided that the officers appointed under the central excise act. Central excise tariff act chapter 87 judgments legalcrystal. 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 goods falling under the chapter, heading, subheading or tariff item of the first schedule to the central excise.
The central excise tariff act 1985 taxindiaupdates in. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act, 1985 to be levied 17. In this schedule, tariff item 2710 11 19 does not include naphtha. 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. Consequential amendments of, and construction of references to, the first schedule to, act 1 of 1944. 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. Chapter iva detection of illegally imported goods and prevention of the disposal thereof. Specific duty of excise some commodities like pan masala and cars have special excise duties levied on them.
Central excise tariff act 1985 chapter 38 citation 710. Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of gst issued click here. The first schedule to the central excise tariff act, 1985, contains a set of six general rules for the interpretation of the tariff items. Emergency power of central government to increase duty of excise. First schedule to the act was substituted by the customs tariff amendment act, 1985 8 of 1986 and further amended from time to time by subsequent amendment acts. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to. 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. 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. Central excise tariff act, 1985 tax management india. The central excises and salt act, 1944 provides for the levy and collection of duties of excise on all excisable goods specified in the first schedule to that act. Consequential amendments of, and construction of references to the first schedule to act 1 of 1944 1 1in 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. Special offer on gst package for cas as per the mou with icai. First schedule, the provisions of this subsection shall have effect as if for.
By and large, these rules for interpretation are identical to those contained in the hsn. In the fourth schedule to the central excise act, 1944, in chapter 27. D normal rate of duty means the duty of excise specified in the first schedule to the said central excise tariff act read with any relevant notification other than this notification or a notification in which exemption is based on the value or quantity of clearance issued under subsection 1 of section 5a of the said central excise act. In this schedule, heading, subheading, tariff item and chapter mean respec tively a heading, subheading, tariff item and. 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. Bombay hc restrains andamanbased reality show andaman big bro owing to trademark infringement.
Acts to be read as one with this act the excise act 1901, the petroleum revenue act 1985 and the petroleum excise prices act 1987 shall be read as one. Mineral waxes search updated central excise duty and tariff of years 2009, 2008, 2007 and 2006. Third schedule to central excise act 1944 see section 2fiii notes. Section2 duties specified in the first schedule and the second schedule to be levied. 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. 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 no. Commodities liable to central excise duties are listed in the schedule to the central excise tariff act, 1985. 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. Additional duties of excise textiles and textile articles act, 1978 40 of 1978 5. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes. All goods falling under the first schedule to the central excise tariff act, 1985 5 of 1986 other than light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol all goods falling under the first schedule to the central excise tariff act, 1985 5 of 1986, other than matches. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied.
Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. Amendments in the first schedule to the central excise. Central board of excise and customs home page of central. General rules for the interpretation of first schedule. Types of central excise duties basic excise duty, imposed on all excisable goods other than salt produced or manufactured in india this duty is levied at the rates specified in the first schedule to central excise tariff act 1985 special some commodities like pan masala and cars have special excise duties levied on them. Exempts excisable goods of first schedule to central excise.
In the central excise act, 1944 hereinafter referred to as the central excise act, in section 2, a in clause d, for the words and figures the first schedule and the second schedule to the central excise tariff act, 1985, the words the fourth schedule shall be substituted. In this schedule, tariff item 2403 99 90 does not include pan masala, other than con taining tobacco. India central excise duty of bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch for example, bituminous mastics, cut backs. Duties specified in the the first schedule and the second schedule.
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. The central excise tariff act 1985 compliance india. Xxi the agricultural and processed food products export cess act, 1985. Mineral fuels, mineral oils and products of their distillation. The rules for the interpretation of the first schedule to the central excise tariff act, 1985 5 of 1986, the section and. Electricity is though specified in the ceta under tariff item 2716 00 00 but the same is presently not being subjected to any duty of excise and. An act to provide for tariff for central duties of excise. Provisional collection of taxes act, 1931 16 of 1931 provisions of finance no. Definitions, contd sec 2d excisable goods are those specified in the first and second schedule of the central excise tariff act, 1985 as being subject to levy of central excise duty sec 2e factory means any premises including the precincts thereof, wherein or in any part of which, excisable goods are manufactured or wherein any. Central excise tariff act, 1985 ceta section particulars chapters i live animals, animal products 15. 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. It is an indirect tax paid by the manufacturer, who passes. Central excise tariff act, 1985 complete act bare act.