The Central Excise Tariff Act, 1986, 5 of 1986 (Rep., 12 of 2017)

Section 1. This Chapter does not cover:

Repealed or not in force · As amended up to 2026-08

1. This Chapter does not cover: (a) Meat &f marine mammals (Chapter 2). . , (b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consum~tion by reason of either their species or their condition (Chapter> 5.); flours, mbals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (Chapter 23) ; or , . , - - (c) Caviar or kaviar substitutes prepared from fish eggs (chapter 16).

Source: India Code