(1) This Act may be called the Central Excise Tariff Act, 1985.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
The rates at which duties of excise shall be levied under the Central Excise Act, 1944 (1 of 1944) are specified in the First Schedule and the Second Schedule.
(1) Where, in respect of any goods, the Central Government is satisfied that the duty leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944) should be increased and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, direct an amendment of the First Schedule and the Second Schedule to be made so as to substitute for the rate of duty specified in the First Schedule and the Second Schedule in respect of such goods, -
(a) in a case where the rate of duty as specified in the First Schedule and the Second Schedule as in force immediately before the issue of such notification is nil, a rate of duty not exceeding fifty per cent ad valorem expressed in any form or method;
(b) in any other case, a rate of duty which shall not be more than twice the rate of duty specified in respect of such goods in the First Schedule and the Second Schedule as in force immediately before the issue of the said notification:
Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of duty in respect of any goods as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under sub-section (2).
Explanation. - "Form or method", in relation to a rate of duty of excise, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty may be levied.
(2) Every notification under sub-section (1) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done there under.
(3) For the removal of doubts, it is hereby declared that any notification issued under sub-section (1), including any such notification approved or modified under sub-section (2), may be rescinded by the Central Government at any time by notification in the Official Gazette.
(1)Wherethe Central Government is satisfied that it is necessary so to do in the publicinterest, it may, by notification in the Official Gazette, amend the FirstSchedule and the Second Schedule:
Providedthat such amendment shall not alter or affect in any manner the rates specifiedin the First Schedule and the Second Schedule in respect of goods at whichduties of excise shall be leviable on the goods under the Central Excise Act,1944 (1 of 1944).
(2)Every notification issued under sub-section (1) shall be laid, as soon as may beafter it is issued, before each House of Parliament, while it is in session, fora total period of thirty days which may be comprised in one session or in two ormore successive sessions, and if, before the expiry of the session immediatelyfollowing the session or the successive sessions aforesaid, both Houses agree inmaking any modification in the notification or both Houses agree that thenotification should not be issued, the notification shall thereafter have effectonly in such modified form or be of no effect, as the case may be; so, however,that any such modification or annulment shall be without prejudice to thevalidity of anything previously done under that notification.
________________________
1.Insertedvide The Central Excise Tariff (Amendment) Act, 2004.
Consequential amendments of, and construction of references to the First Schedule to Act 1 of 1944. In the Central Excise Act, 1944, -
(a) for the words "First Schedule", wherever they occur, the words and figures "Schedule to the Central Excise Tariff Act, 1985" shall be substituted;
(b) in section 2, for clause (f), the following clause shall be substituted; namely :-
'(f) "manufacture" includes any process,-
(i) incidental or ancillary to the completion of a manufactured product; and
(ii) which is specified in relation to any goods in the Section or Chapter Notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture,
and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;'
(c) the First Schedule shall be omitted.
(2) Any reference to the expression "First Schedule to the Central Excise Act, 1944 (1 of 1944)" in any Central Act shall, on and after the commencement of this Act, be construed as a reference to the Schedule to this Act.
FIRST SCHEDULE
General of this Schedule Rules for the Interpretation
SECTION I LIVE ANIMALS; ANIMAL PRODUCTS
‡‡ Chapter 1 ‡‡ Chapter 2 ‡‡ Chapter 3 ‡‡ Chapter 4 ‡‡ Chapter 5 ‡‡
SECTION II VEGETABLE PRODUCTS
‡‡ Chapter 6 ‡‡ Chapter 7 ‡‡ Chapter 8 ‡‡ Chapter 9 ‡‡ Chapter 10 ‡‡ Chapter 11 ‡‡ Chapter 12 ‡‡ Chapter 13 ‡‡ Chapter 14 ‡‡
SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
‡‡ Chapter 15 ‡‡
SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACT0URED TOBACCO SUBSTITUTES
‡‡ Chapter 16 ‡‡ Chapter 17 ‡‡ Chapter 18 ‡‡ Chapter 19 ‡‡ Chapter 20 ‡‡ Chapter 21 ‡‡ Chapter 22 ‡‡ Chapter 23 ‡‡ Chapter 24 ‡‡
SECTION V MINERAL PRODUCTS
‡‡ Chapter 25 ‡‡ Chapter 26 ‡‡ Chapter 27 ‡‡
SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
‡‡ Chapter 28 ‡‡ Chapter 29 ‡‡ Chapter 30 ‡‡ Chapter 31 ‡‡ Chapter 32 ‡‡ Chapter 33 ‡‡ Chapter 34 ‡‡ Chapter 35 ‡‡ Chapter 36 ‡‡ Chapter 37 ‡‡ Chapter 38 ‡‡
SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
‡‡ Chapter 39 ‡‡ Chapter 40 ‡‡
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 ‡‡ Chapter 42 ‡‡ Chapter 43 ‡‡
SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL: CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPATRO OR OF OTHE0R PLAITING MATERIALS; BASKETWARE AND WICKERWORK
‡‡ Chapter 44 ‡‡ Chapter 45 ‡‡ Chapter 46 ‡‡
SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
‡‡ Chapter 47 ‡‡ Chapter 48 ‡‡ Chapter 49 ‡‡
SECTION XI TEXTILES AND TEXTILES ARTICLES
‡‡ Chapter 50 ‡‡ Chapter 51 ‡‡ Chapter 52 ‡‡ Chapter 53 ‡‡ Chapter 54 ‡‡ Chapter 55 ‡‡ Chapter 56 ‡‡ Chapter 57 ‡‡ Chapter 58 ‡‡ Chapter 59 ‡‡ Chapter 60 ‡‡ Chapter 61 ‡‡ Chapter 62 ‡‡ Chapter 63 ‡‡
SECTION XII FOOTWEAR; HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKIN-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF, PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
‡‡ Chapter 64 ‡‡ Chapter 65 ‡‡ Chapter 66 ‡‡ Chapter 67 ‡‡
SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
‡‡ Chapter 68 ‡‡ Chapter 69 ‡‡ Chapter 70 ‡‡
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 ‡‡
SECTION XV BASE METALS AND ARTICLES OF BASE METAL
‡‡ Chapter 72 ‡‡ Chapter 73 ‡‡ Chapter 74 ‡‡ Chapter 75 ‡‡ Chapter 76 ‡‡ Chapter 77 ‡‡ Chapter 78 ‡‡ Chapter 79 ‡‡ Chapter 80 ‡‡ Chapter 81 ‡‡ Chapter 82 ‡‡ Chapter 83 ‡‡
SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENTS; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
‡‡ Chapter 84 ‡‡ Chapter 85 ‡‡
SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
‡‡ Chapter 86 ‡‡ Chapter 87 ‡‡ Chapter 88 ‡‡ Chapter 89 ‡‡
SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THERETO
‡‡ Chapter 90 ‡‡ Chapter 91 ‡‡ Chapter 92 ‡‡
SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF ‡‡ Chapter 93 ‡‡
SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES ‡‡ Chapter 94 ‡‡ Chapter 95 ‡‡ Chapter 96 ‡‡
SECTION XXI ‡‡ Chapter 97 ‡‡ Chapter 98 ‡‡