CE Tariff 2012-13 - Excise Duties And Cesses Leviable Under Miscellaneous Acts

Excise Duties, Additional Duties, and Cesses leviable under Acts other than ( 1 ) The Central Excise Act, 1944; (2) The Additional Duties of Excise ( Goods of Special Importance ) Act, 1957; and (3) The Minerals Products ( Additional Duties of Excise and Customs ) Act, 1958 and The Additional Duties of Excise ( Textiles and Textile Articles ) Act,1978.

Chapter of the central excise Tariff Act	Description of goods.	Maximum rate AT WHICH DUTY OF EXCISE DUTY MAY BE COLLECTED	Effective rate of duty
(1)	(2)	(3)	(4)
24	Biris-Manufactured Biris	Not less than 50 paise or more than 5 rupees per thousand	(1) Rs. 5 per thousand of manufactured biris
			(2) Manufactured beedis which are wholly exempted from excise duty under Notification GSR No. 92(E), dated 28-2-1982, are also exempted from cess with effect from 1st April, 1982:
			Provided when cess has been collected on unlabelled beedis no further cess shall be collected when they are subsequently labelled. Where cess has not been levied because they were exempted under the Central Excises and Salt Act, 1944 (1 of 1944), but such exempted beedis are subsequently labelled, cess shall be payable on labelled beedis.
8	Cashew Kernel		1% of Tariff value & Rs.6000 per quintal
25	Cement	Rs.0.75 per Metric Tonne of Cement manufactured or produced
26	Chrome ore	Rs. 6 per tonne
27	Coal, briquettes, ovoids and similar solid fuels, manufactured from coal Lignite excluding jet and peat (including Peat litter) liable to Clean Energy Cess	Rs. 100 per tonne
27	Coal and Coke	Rs. 10.00 per tonne	On coking/non-coking coal Rs. 10.00 per tonne.
53	Coir fibre, Coir yarn and Coir products		Rs. 2.00 per quintal
12	Copra consumed in any mill in India with a view to producing or manufacturing any goods there from.	* *	* *
27	Crude Oil produced in the exploration block to be offered under New exploration Licensing Policy (NELP) Competitive international bidding exempted from the cess leviable thereon under subsection (1) of section 15 Oil Industry (Development) Act, 1974 (47 of 1974), vide Ministry of Petroleum & Natural Gas, Notification S.D. No. 958 (E), dated 9-11-1998.	Rs. 2500 per tonne	Rs. 2500 per tonne
37	Features Films 1. Hindi and English films 2. All other languages films		Rs. 20000 per film Rs. 10000 per film
26	Iron Ore	Re. one per metric tonne of Iron ore produced	Re. one per metric tonne.
53, 56, 57 & 63	Jute Goods manufactured or produced wholly or in part of jute -
	1. Carpet Backing	Two per cent ad valorem	One per cent ad valorem
	2. Hessian	Two per cent ad valorem	One per cent ad valorem
	3. Sacking	Two per cent ad valorem	One per cent ad valorem
	4. Yarn and Twine	Two per cent ad valorem	One per cent ad valorem
	5. D. W. Tarpaulin	Two per cent ad valorem	One per cent ad valorem
	6. Decorative Fabrics	Two per cent ad valorem	One per cent ad valorem
	7. Cotton Bagging	Two per cent ad valorem	One per cent ad valorem
	8. Soil Saver	Two per cent ad valorem	One per cent ad valorem
	9. Japanese Rice Bags	Two per cent ad valorem	One per cent ad valorem
	10. Any other article of jute manufacture	Two per cent ad valorem	One per cent ad valorem
53, 56, 57 & 63	Jute-Articles of Jute manufacture specified in column 2 of the Schedule to Jute Manufactures Cess Act, 1983 and consumed within the factory of production in the manufacture of final Jute products Provided where such consumption is else- where than factory of production, exemption for cess is subject to following the procedure of Central Excise Rules, 1944.		Nil
13	Lac Refuse lac		Rs. 2.30 per quintal Rs. 1.70 per quintal
25	Lime Stone and Dolomite produced in any mine	Rs. 1.00 per metric tonne	Rs. 1.00 per metric tonne.
26	Manganese Ore	Rs. 6.00 per metric tonne.	Rs. 4.00 per metric tonne.
30	Medicinal preparations
	Allopathic Medicinal Preparations:
	(i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages - (a) Patent or proprietary medicines	20% ad valorem	20% ad valorem
	(b) Others	20% ad valorem	20% ad valorem
	(ii) Medicinal preparations containing alcohol which are capable of being consumed as ordinary alcoholic beverages -
	(a) Medicinal preparations which contain known active ingredients in therapeutic quantities	20% ad valorem	20% ad valorem
	(b) Others	20% ad valorem	20% ad valorem
	(iii) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic	20% ad valorem	20% ad valorem
	2. Medicinal preparations in Ayurvedic, Unani or other indigenous systems of medicine -
	(i) Medicinal preparations containing self- generated alcohol which are not capable of being consumed as ordinary alcoholic beverages	4% ad valorem	Nil
	(ii) Medicinal preparations containing self-generated alcohol which are capable of being consumed as ordinary alcoholic beverages	4% ad valorem
	(iii) All other containing alcohol which are prepared by distillation or to which alcohol has been added	6% ad valorem
	(iv) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic	20% ad valorem	20% ad valorem
	3. Homoeopathic preparations containing alcohol	4% ad valorem	Rs.20 per litre of pure alcohol content
	Toilet preparations
	4. Toilet preparations containing alcohol or narcotic drug or narcotic	50% ad valorem	20% ad valorem
87	(i) Automobiles (except those exported or manufactured in Govt. Ordonance factories for use by Armed forces) (Motor cars, buses, trucks, jeep types vehicles, vans, scooters, motor-cycles, mopeds and the like.)	1/8 per cent ad valorem
	(ii) Component parts and accessories of automobiles.	NIL
	[Tractors (other than those for export) exceeding engine capacity of 1800cc] (the, value of any weight lifting or other specialised material handling equipment which may be mounted, fitted or fixed to tractors will be excluded from the assessable value of such tractors).	1/8 per cent ad valorem.
48	Paper and paper- board all sorts (including newsprint pasteboard, mill-board, strawboard, cardboard and corrugated board) but produced in an industrial undertaking' having investment in fixed assets in plant and machinery exceeding Rs. 20 Lakhs	1/8 per cent ad valorem
27	Natural Gas	[Rs. 300 per thousand cubic meters.]
40	Rubber	Rs.2 per K.G.	Rs.1.50 per kg.
25	Salt	(i) Salt manufactures holding over 100 acres.	Rs. 3.50 per tonne
		(ii) Salt manufactures holding between 10 acres and 100 acres	Rs. 1.75 per tonne
		(iii) Co-operative Societies and Private Manufactures whose individual holding is less than 10 acres.	NIL
17	Sugar that much quantity of Sugar despatched from any factory for consumption in India, as is equal to the quantity falling short of the export quota fixed for that factory.		Rs. 45.55 per quintal.
17	Sugar produced in any factory during any year in excess of the permissible quota fixed for it for that year in accordance with Section 3(3) of the Sugar (Regulation of Production) Act, 1961 (55 of 1961).		The rate at which the duty of excise is charge able on sugar under the Central Excises and Salt Act, 1944 (1 of 1944), for the time being in force.
17	Sugar produced by any factory in India.	Rs. 25 per quintal	(a) Rs. 24 per quintal (b) Sugar exported out of India exempted from whole of the cess.
17	Sugar manufactured from such other sugar on which Sugar cess has been paid.		Fully exempted from sugar Cess
9	Tea (i) All teas except those produced in the area specified under Column (1) of Serial No.2.	50 paise per kg.	Paise thirty per kilogram
	(ii) All teas produced in the Sadar subdivision and Kurseong sub-division excluding the areas in the jurisdiction list [ Nos. 31, 29, 33, 20, 21, 22, 23 and 24 comprising Subtiguri subdivision of New Chumta Tea Estate Simulbaire and Marionbarie Tea Estates of Kurseong Police Station in Kurseong sub-division of the district of Darjeeling in the State of West Bengal.	50 paise per kg.	Paise twelve per Kilogram
	[(iii) Green tea falling under sub-heading No. 0902.00 in Chapter 9 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).	When removed from tea estate or factory as the case may be for sale and is packed in a container of any approved sizes in excess of 225 grams.]
	[(iv) Tea of all varieties (except package Tea) falling under sub-heading No. 0902.00 in Chapter 9 of the Schedule Central Excise Tariff Act, 1985.	When produced in a factory and consumed for preparation of liquid tea for free distribution to labourers within the premises of the factory, estate or an out garden attached to the factory subject to the following conditions :-
		(i) tea issued free of duty shall not exceed 1.5 kg per labourer per annum; (ii) a list of all the labourers on the pay roll of the factory / estate or out-gardens attached to the factory is maintained;
		(iii) the centers for the free distribution of tea, indicating the number of persons to be served at each such centre as declared;
		(iv) an account of the tea issued free of duty to each such centre, the quantity utilised for preparation of liquid tea and the quantity in balance is maintained to show to the satisfaction of an officer not below the rank of an Assistant Commissioner of Central Excise or any official of Tea Board not below the rank of Inspector that the duty free tea has not been utilised for any other purpose.]
	(v) The Tea falling under sub-heading No. 0902.00 in Chapter 9 of the Schedule to the Central Excise Tariff Act, 1985.	When:- Supply to brokers or traders or the Head - Office of Factories or to their proprietor for securing business, packed in containers marked or labelled "samples not for sale"; or (b) test purposes :- (i) within the factory; or (ii) in the common laboratories of a group of a tea factories. Provided proper account of samples drawn and consumed in test is maintained; and (c) tea supplied for above purposes does not exceed 225 grams for break of an invoice.]
	[(vi) Tea, in any form falling under sub-heading No. 0902 Chapter 9 and sub-heading 2101.20 in Chapter 21 of the Central Excise Act, 1985.	When tea in any form made out of tea falling under same sub-heading No. 0902 in Chapter 9 and sub-heading 2101.20 in Chapter 21 on which appropriate Cess has already been paid.]
50 to 63	Textile-All Textiles i.e. any fabric or cloth or yarn or garment or any other article made wholly or in part of cotton, wool, silk or artificial silk or other fibre, and but excluding textiles manufactured from out of handloom or power-loom industry.	1% ad valorem	Nil
84 to 85	Textile-All textile machinery Note. - No cess shall be levied on textile manufactured from out of hand loom or power loom industry.	1% ad valorem	Nil
24	Tobacco - tobacco which is produced in India and sold at a registered auction platform.		One paise per kilogram.
24	Tobacco issued to any person from a warehouse for any purpose in connection with the manufacture of Beedi.	Re. 1 per kilogram	25 paise per kilogram.
15	Vegetable oil	* *	* *