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Contents Part 1 - Central Excise Tariff Act, 1985 Section I – Live Animals; Animal Products Section II – Vegitable Products Section III – Animal or Vegitable Fats Oils and Clevage Products, Prepared Edible Fats; Animal or Vegitable Waxes Section IV – Prepared Foodstuffs; beverages, spirits 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 Lether, Furskins and Articles thereof; Saddlery and Harness; Travel Goods, Handbags and Similar container Articles of Animal Gut (Other than Silk-Worm Gut) Section IX – Wood and Articles of Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of other Plaiting Materials; Basketware and Wickerwork Section X – Pulp of Wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles thereof Section XI – Textiles and Textile Articles Section XII – Footwear; Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Part thereof, Prepared Feathers and Articles Made therewith; Artificial 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, Limitation Jewellery; Coin Section XV – Base Metals and Articles of Base Metals Section XVI – Machinery and Mechanical Appliances, Electrical Equipment, 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 – Opticals, Photographic, 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 The Third Schedule to Central Excise Act, 1944 – Deemed Manufactured in relation to various Specified goods Part 2 - General Exemptions A. Small Scale Exemption B. Job Work C. Captive Consumption (Goods used within Factory of Production) D. Cottage and Village Industries Products E. Repairing, Reconditioning and Re-Engineering F. Exhibitions and Trade Fairs G. Technical, Educational and Research Institutes H. Goods Produced in Government Factories, Mines, Mints and Prisons and Defence Protection etc. I. Gas and Oil Authorities/Companies J. Solar and Other Natural Energy, Chulhas and Nuclear Fuel K. Export Oriented Units, STP & EHTP L. Goods Meant for use in Export Goods/ Services M. Ship, Ship’s Stores and Ship Breaking N. Set-Off of Duty O. Goods for Specific use or Purpose P. Goods Produced in Specific areas like North-East, J & K, Uttarakhand, Himachal Pradesh, Sikkim and Kutch (Gujarat) Q. Effective Rates of Duty for Goods of Various Chapters R. Miscellaneous Exemptions Part 3 - Central Excise Tariff - Rates & Exemptions First Schedule 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, Spirits 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, Furskins and 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 and Articles of Cork; Manufactures of Straw, of Esparto or of other Plaiting Materials, Basketware and Wickerwork Section X – Pulp of Wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles thereof Section XI – Textiles and Textile Articles Section XII – Footwear; Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Part thereof, Prepared Feathers and Articles Made therewith; Artificial 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 Metals Section XVI – Machinery and Mechanical Appliances, Electrical Equipment, 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 – Opticals, Photographic, 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 The Second Schedule – Special Excise Duty The Third Schedule to Central Excise Act, 1944 – Deemed Manufactured in relation to Various Specified goods Part 4 - Special Excise Duty Part 5 - Deemed Manufacture for Specified Goods Part 6 - Appendices Cesses I. Education Cess II. Secondary and Higher Education Cess III. Excise Duties and Cesses Leviable under Miscellaneous Acts Additional and Special Additional Duties IV. Additional Duty on Goods of Special Importance - All goods exempt w.e.f. 1-3-2006 V. Additional Duties of Excise on Textiles and Textile Articles - All goods exempt w.e.f. 9-7-2004 VI. Additional Duty on Motor Spirit (Petrol) VII. Additional Duty on High Speed Diesel Oil VIII. Special Additional Excise Duty [Petrol & HSD] IX. Additional Duty on Pan Masala and Certain Tobacco Products National Calamity Contingent duty X. National Calamity Contingent Duty MRP — Percentage of abatement XI. MRP Based Assessment — Percentage of Abatement Miscellaneous XII. Exemption Notifications issued under Section 11C of The Central Excise Act, 1944 XIII. Provisional Collection of Taxes Act, 1931 XIV. Validating provisions relating to Central Excise Tariff and Notifications thereto Part 7 - Indexes List of Exise Notifications (Tariff) Rescined/Superseded during 1-1-1998 to 17-3-2012 Correlation taqblke of headings changed in the Excise Tariff w.e.f. 1-1-2012 Commodity Index Chronological List of basic notifications ............................................................................................................................ Author Details R.K. Jain, M.Com., LLB. Excise, Customs and Service Tax Consultant, Editor of Excise Law Times & Service Tax Review. ............................................................................................................................
