Central excise tariff act 1985 schedule 3

Fish and crustaceans, molluscs and other aquatic invertebrates. General rules for interpretation of the schedule to the central excise tariff act, 1985. The rules for the interpretation of the first schedule to the central excise tariff. This duty is imposed under section 3 1 a of the central excise act, 1944 and levied on all excisable goods in the country except salt. Indian central excise manual, partii, classification. Substituted for the following by the seventh schedule of finance act, 2006, w. Amendments in the first schedule to the central excise tariff act, 1985 to be published in the gazette of india, extraordinary, part ii, section 3, subsection i government of india. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to be levied 17. Amendments in the first schedule to the central excise tariff. Duties specified in the first schedule and the second schedule to be levied. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. This duty may be with reference to the value, weight, volume, unit, length or area of the excisable goods.

Consequential amendments of, and construction of references to the first. The issue raised in these representations is whether the aforesaid goods are classifiable under chapter 48 or chapter 49 of the erstwhile central excise tariff act ceta, 1985. The basis for the levy of central excise duty is on the production or manufacture of goods within the. 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. Issue was also litigated before the honble high court of delhi.

First schedule to the central excise tariff act, 1985 import export. These are termed as general interpretative rules gir. Excise tariff act 1921 federal register of legislation. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. As per explanation to section 2d, goods includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be. The central excise tariff act, 1985 legislation vlex. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. This is the basic law related to the levy and collection of duties of central excise. And the second schedule a 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. 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. Levied under the section 3 of the central excise act, 1944. Emergency power of central government to increase duty of excise.

Classification of printed workbooks, exercise books etc. 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. 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. An overview of central excise chandioks addapptive. Heading, subheading or tariff item description of goods 1 2 3.

Consequential amendments of, and construction of references to the first schedule to act 1 of 1944. The central excise tariff amendment act, 2004 inserts certain new provisions i. To the central excise tariff act, 1985 5 of 1986 and exemption notifications other than general. This duty was levied under section 3 1 a of the central excise act, 1944. Duties specified in the the first schedule and the second schedule. First schedule to the central excise tariff act, 1985 5 of 1986.

Exempts excisable goods of the first schedule to the central excise tariff act, 1985 5 of 1986 ad valorem rates g. The rules for the interpretation of the first schedule to the central excise tariff act, 1985 5 of 1986, the section and chapter notes and the general explanatory notes of the said first schedule shall, apply to the interpretation of this schedule. The rates at which duties of excise shall be levied under the central excises and salt act, 1944 1 of 1944. Duties specified in3 the first schedule and the second schedule to be levied.

Exempts excisable goods of first schedule to central excise. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. What is excise duty, excise duty definition, excise duty. Section 3 in the central excise tariff act, 1985 indian kanoon. The central excise tariff act, 1985 legislation vlex 29634459. Section 2d of central excise act defines excisable goods as goods specified in the first and the second schedule to central excise tariff act, 1985 as being subject to a duty of excise and includes salt. This category of excise duty was levied on goods that were classified under the first schedule of the central excise tariff act, 1985. Indias premier portal on central excise matters notification no 062006ce dated 1. 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.

Ministry of finance department of revenue notification no. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. Central excise tariff act interpretation rules tax act. Exempts all the goods falling under the second schedule to. Act, 1985 5 of 1986, the section and chapter notes and the general explanatory. Central excise tariff act, 1985 tax management india. 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. It also entirely substitutes the first schedule and the second schedule to the central excise tariff act, 1985. 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. However this act does not contain the rate at which duties are imposed 4. Rules for interpretation of schedule to tariff are given in the tariff itself.

Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Second schedule and third schedulecentral excise act, 1944. An act to provide for tariff for central duties of excise. 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. May 20, 2010 amendments in the first schedule to the central excise tariff act, 1985 to be published in the gazette of india, extraordinary, part ii, section 3, subsection i government of india. The said schedule is divided into 20 sections and 96 chapters. 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. This is a compilation of the excise tariff act 1921 that shows the text of the law as. Central excise notification no 022011 issuing authority. Central excise tariff act chapter 29 judgments legalcrystal.

Be it enacted by parliament in the thirtysixth year of the republic of india as follows. Central excise act, 1944 bare acts law library advocatekhoj. This act may be called the central excise tariff act, 1985. Amendments in the first schedule to the central excise. Referencer customs central excise service tax central. Excisable goods means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of excise and includes salt. Import export data, export import shipment data from customs. The central excise tariff act 1985 taxindiaupdates in.

The excise duty is levied under section 3 of the act. Basic excise duty sometimes referred to as central value added tax cenvat, this type of excise duty is imposed on goods classified under the first schedule of the central excise tariff act, 1985. Central excise tariff act 1985 chapter 38 citation 710. Basic excise duty is also known as the central value added tax cenvat. The central excise tariff act, 1985 incorporates five rules of interpretation, which together provide necessary guidelines for classification of various products under the schedule. The term excisable goods means the goods which are specified in the first schedule and the second schedule to the central excise tariff act, 1985, as being subject to a duty of excise and. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. Schedule to the central excise tariff act, 1985 taxation. Home page of central board of indirect taxes and customs. Introduction interpretative rules for classification powers of the c.