Central Excise Tariff 2013-14

CENTRAL EXCISE TARIFF 2013-14

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Central Excise Act
General Excise Act The Central Excise Tariff Act, 1985 (5 of 1986) - General Rules for interpretation of the Schedule to the Central Excise Tariff Act, 1985. (General Explanatory Notes and Additional Notes) - 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) - 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
THE FIRST SCHEDULE To the Central Excise Tariff Act, 1985 (5 of 1986) and Exemption Notifications (other than general)
SECTION-I LIVE ANIMALS; ANIMAL PRODUCTS
Chapters	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
Chapters 5-6	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 & 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 saps and extracts
Chapter 14	Vegetable plaiting materials; vegetable products, not elsewhere specified or included
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 AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 16	Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Chapter 17	Sugar and sugar confectionery.
Chapter 18	Cocoa and cocoa preparations
Chapter 19	Preparations of cereals, flour, 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, vinegar and spirits
Chapter 23	Residues and wastes from the food industries; prepared animal fodder
Chapter 24	Tobacco andmanufacturedtobacco 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 ofisotopes
Chapter 29	Organic chemicals
Chapter 30	Pharmaceutical products
Chapter 31	Fertilizers
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, cosmetics 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	Aluminoidal substances; modified starches; glues; enzymes
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certaincombustible 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-VIII RAW HIDES AND SKINS, LEATHER, FURSKINSAND 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
Chapter 42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
Chapter 43	Furskins and artificial fur; manufacturers thereof
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
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; Basket-ware and wickerwork
SECTION-X PULP OF WOOD OR OF OTHER FIBROUSCELLULOSIC MATERIAL; RECOVERED (WASTEANDSCRAP) PAPER OR PAPER- BOARD; PAPER AND PAPER-BOARD 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 TEXTILE 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 yarns
Chapter 54	Man-made filaments; strip the like of man-made textile materials
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	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, SUN UMBRELLAS, WALKINGSTICKS, SEAT-STICKS, WHIPS, RIDING - CROPS AND PARTS THEREOF, PREPARED FEATHERES AND ARTICLES MADE THEREWITH; ARTICIFICAL 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 feather 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 material
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;imitationjewellery; 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	Blank
Chapter 78	Lead and articles thereof
Chapter 79	Zinc and articles thereof
Chapter 80	Tin and articles thereof
Chapter 81	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
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
Chapter 84	Nuclear reactors, boilers, machinery and mechanical appliances; partsthereof
Chapter 85	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
SECTION-XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Chapter 86	Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical(includingelectro-mechanical)traffic signalling equipment of all kinds
Chapter 87	Chapter 87: Vehicles other than railway or tramway rolling-stocks, 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 furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Chapter 95	Toys, games and sports requisites; parts and accessories thereof
Chapter 96	Miscellaneous manufactured articles
SECTION XXI WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
Chapter 97	Blank
Chapter 98	Blank

General Exemptions	General Exemptions Central Excise Tariff 2013-14

SECONDSCHEDULE THIRD SCHEDULE	Second Schedule and Third Schedule-Central Excise Act, 1944
Appendix - I and II	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
Appendix - III	National Calamity Contingent Duty (NCCD)
Appendix – IV and IVA	Appendix-IV : Cess on various commodities collected as central excise duty Appendix-IVA : Clean Energy Cess, Clean Energy Cess Rules, 2010
Appendix – V, VI and VII	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.
Appendix A and B	Appendix-A : Year-wise index of main notifications in force as on 01.03.2013 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 01.03.2013

CENTRAL EXCISE TARIFF 2013-14

Central Excise Act

THE FIRST SCHEDULE

To the Central Excise Tariff Act, 1985 (5 of 1986) and Exemption Notifications (other than general)

SECTION-I

LIVE ANIMALS; ANIMAL PRODUCTS

SECTION-II

VEGETABLE PRODUCTS

SECTION-III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES.

SECTION-IV

PREPARED FOODSTUFFS; BEVERAGES AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

SECTION-V

MINERAL PRODUCTS

SECTION-VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

SECTION-VII

PLASTICS AND ARTICLES THEREOF: RUBBER AND ARTICLES THEREOF

SECTION-VIII

RAW HIDES AND SKINS, LEATHER, FURSKINSAND ARTICLES THEREOF; SADDLERY AND HARNESS;TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;ARTICLES OF ANIMAL GUT (OTHER THAN SILK - WORM GUT)

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

SECTION-X

PULP OF WOOD OR OF OTHER FIBROUSCELLULOSIC MATERIAL; RECOVERED (WASTEANDSCRAP) PAPER OR PAPER- BOARD; PAPER AND PAPER-BOARD AND ARTICLES THEREOF

SECTION-XI

TEXTILES AND TEXTILE ARTICLES

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

SECTION-XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS: CERAMIC PRODUCTS: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

SECTION-XV

BASE METALS AND ARTICLES OF BASE METAL

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

SECTION-XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

SECTION-XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

SECTION-XIX

ARMS AND AMMUNITION, PARTS AND ACCESSORIES THEREOF

SECTION-XX

MISCELLANEOUS MANUFACTURED ARTICLES

SECTION XXI

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,
OF ESPARTO OR OF OTHER PLAITINGMATERIALS; BASKETWARE AND WICKERWORK