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 1-4
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 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
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; 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-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

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; 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
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; parts thereof

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 (including electro-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


SECOND SCHEDULE
and
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