Tariff notification in respect of fixation of tariff value of edible o. 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. Appointment and jurisdiction of central excise officers. Central excise tariff and nontariff notifications rescinded.
Excise tariff act 1921 federal register of legislation. Central excise tariff act, 1985 tax management india. Mineral waxes search updated central excise duty and tariff of years 2009, 2008, 2007 and 2006. Section 1 short title extent and commencement 1 this act may be called 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. An act to provide for tariff for central duties of excise. 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. 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. Chapter 30 of the new tariff act deals with pharmaceutical products.
In exercise of the powers conferred by subsection 1 of section 5a of the. In exercise of the powers conferred by subsection 1 of. The central excise tariff act 1985 taxindiaupdates in. An excise, or excise tax, is any duty on manufactured goods that is levied at the moment of. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. Central excise notification no 022011 issuing authority. 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 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. Duties specified in the first schedule and the second schedule to be levied. First schedule to the central excise tariff act, 1985 import export. Third schedule to central excise act 1944 see section 2fiii notes. Additional duties of excise goods of special importance act, 1957 58 of 1957 4.
Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Central excise tariff act 1985 chapter 38 citation 710. 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. Layout of sections and chapters the central excise tariff act, 1985 ceta classifies all the goods under 20 sections and 96 chapters. Substituted for the following by the seventh schedule of finance act, 2006, w. World bank project agreement signed to reduce floodin. Basic excise duty, imposed under section 3 of the central excises and salt.
Additional excise duty section 3 of excise act, 1957 3. Amendments in the first schedule to the central excise. Amendments in the first schedule to the central excise tariff. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied.
The central excise duty is levied in terms of the central excise act, 1944 and the rates of duty, ad valorem on value or specific, are prescribed under the schedule i and ii of the central excise tariff act, 1985. Home page of central board of indirect taxes and customs. Schedule and the second schedule to the central excise tariff act, 1985. The factual background giving rise to the aforesaid question of law is that the respondent is engaged in manufacturing man made fabrics classifiable under chapters 52, 54, 55 and 60 of the schedule to central excise tariff act, 1985 ceta act for short. The rates at which duties of excise shall be levied under the central excises and salt act, 1944 1 of 1944. This act may be cited as the excise tariff act 1921. Faq on swachh bharat cesssbc 286 kb act 797 kb rules.
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. Section 2d of central excise act defines excisable goods as goods specified in the schedule to central excise tariff act, 1985 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 central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. 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. 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. Special excise duty section 37 of finance act, 1978 3. Thus section 1 is on animal products, section 2 on vegetable products, so on and so forth. India, at the rates set forth in the schedule to the central excise tariff act, 1985. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column 3 of the table below or specified in column 3 of. Consequential amendments of, and construction of references to the first. All subject indirect taxes 45, anurag nagar, behind press complex, indore m.
The excise act 1901, the petroleum revenue act 1985 and the. 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 tariff. The excise act 1901, the petroleum revenue act 1985 and the petroleum excise prices act 1987 shall be read as one with this act. General rules for interpretation of the schedule to the central excise tariff act, 1985. Import export data, export import shipment data from customs. Amendment a proposed amendment in rates shall deem to be effective from 1st january 2017 retrospectively. Exempts excisable goods of first schedule to central.
Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to be levied 17. Each of these sections is related to a particular class of goods. Excise duty types of excise duty there are three different types. Mineral fuels, mineral oils and products of their distillation.
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. What is the rate of duty on various categories of goods. Emergency power of central government to increase duty of excise. This is the basic law related to the levy and collection of duties of central excise. Basic excise duty section 3 of central excise duty act, 1944 2. Central excise tariff act, 1985 chapter 84 bare act.
Simultaneously, the standard ad valorem rate of duty of excise i. Exempts excisable goods of first schedule to central excise. For the purposes of subheading 8471 49, the term systems means automatic data processing machines whose units satisfy the conditions laid down in note 6 5c to this chapter and which comprise at least a central processing unit, one input unit for example, a keyboard or a scanner, and one output unit for example, a visual display unit. For the purposes of subheading 2701 11 anthracite means coal having a. 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. Agathis, strategos and hipparches of the arsinoite nome pdf.
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. Central excise act, 1944 bare acts law library advocatekhoj. The central excise tariff act 1985 compliance india. Schedule to the central excise tariff act, 1985, the words the fourth. 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. Seeks to prescribe effective rates for specified goods. Consequential amendments of, and construction of references to the first schedule to act 1 of 1944. Exempts excisable goods of first schedule to central excise tariff act, 1985 5. Central excise tariff act 1985 chapter 84 citation 766. Jan 03, 2015 amendments in the first schedule to the central excise tariff act, 1985.
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