Central Excise Tariff 2004-05
Central Excise Tariff
The Second Schedule
Special Duty of Excise
( See section 2)
NOTES
1. In this Schedule, "heading", "sub-heading", and "Chapter" mean respectively a heading, sub-heading, tariff item and Chapter in the First Schedule to the Central Excise Tariff Act,1985.
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985, the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule.
| Heading No. | Sub-heading No. | Description of goods | Rate of duty |
| (1) | (2) | (4) | |
| 21.06 | 2106.0 | Pan masala | 16% |
| 21.08 | 2108.10 | Preparations for lemonades or other beverages in tended for use in the manufacture of aerated water | |
| 22.01 | 2201.20 | Aerated water | 8% |
| 22.02 | 2202.20 | Aerated water | 8% |
| 24.10 | 2401.90 | --Other | 16% |
| 24.04 | Chewing tobacco and preparation containing chewing tobacco; pan masala containing tobacco | ||
| 2404.41 | Chewing tobacco and preparation containing Tobacco | 16% | |
| 2404.49 | pan masala containing tobacco | 16% | |
| 2404.50 | Snuff of tobacco and preparation containing snuff of tobacco in any proportion | 16% | |
| 2404.99 | --Other | 16% | |
| 27.10 | 2710.11 | --Special boiling point spirits (other than benzene, toluol) with nominal boiling point range 55-1150C | 16% |
| 2710.12 | --Special boiling point spirits (other than benzen, benzol, toluene and toluol) with nominal boiling point range 63-700C | 16% | |
| 2710.13 | --Other special boiling point spirits (other than benzene, benzol, toluene and toluol) | 16% | |
| 2710.19 | -- Other | 16% | |
| 40.11 | 4011.90 | - Other | 16% |
| 40.12 | 4012.11 | --Of a kind used on motor cars (including station wagons and racing cars) | 8% |
| 4012.19 | -- Other | 8% | |
| 4012.90 | - Other | 8% | |
| 40.13 | 4013.90 | - Other | 8% |
| 54.02 | 5402.20 | - High tenacity yarn of polyesters : | 8% |
| - Textured yarn: | |||
| 5402.32 | -- Of polyesters | 8% | |
| - Other yarn, single, untwisted | 8% | ||
| 5402.42 | -- Of polyesters, partially oriented | 8% | |
| 5402.43 | -- Of polyesters, other | 8% | |
| - Other yarn, single, twisted | 8% | ||
| 5402.52 |
-- Of polyesters
|
||
| - Other yarn, multiple (folded) or cabled : | |||
| 5402.62 | -- Of polyesters | 8% | |
| 84.15 | 8415.00 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | 8% |
| 87.02 | 8702.10 | Motor vehicles for the transport of ten or more persons, including the driver | |
| 87.03 | 8703.90 | -- Other | 8% |
| 87.04 | 8704.90 | - Other |
8%
|
| 87.06 | 8706.21 | -- For the vehicles of sub-heading 8702.10 |
8%
|
| 8706.39 | -- For the vehicles of sub-heading 8703.90 |
8%
|
|
| 8706.49 | -- For the vehicles of sub-heading 8704.30 or 8704.90 |
8%
|
Exemption
11/03 DT 01.03.03 Effective rate of duty wherever duty rates reduced in the second schedule to Excise Tariff.