The Central Excise Tariff Act, 1986, 5 of 1986 (Rep., 12 of 2017) section 2: Thi…

Repealed or not in force · As amended up to 2026-08

2. This Chapter covers all dried vegetables of the kinds other than:-- (a) sweet corn in the forms-flours, @oats, meal pellets, grains hulled, rolled, flaked pedled, sliced lor kibbled (&aptel: `12);` 1 %. 5 %. 5 (b) flour, meal and flakes of potatoes (Chapter 11) ; + i 1 i ( c ) flour and meal of dried legutninous vegetables (Chapter 11). 3. However, dried d.r crushed or ground. fruits of the genus Cqpsicum .or. of the genus Pimeqtta are excluded from this Chapter (Chapter 9). . * 2. m i s Chapter cbvers products, which are chilled, frozen and salted, in brine, dried or smoked but not otherwise prepared dnd,cmsta'ceans, in shell, simply boiled in water. I 4 Heading Sub- Description of goods e Rate of duty `No,` heading ' . \ j . \ ' No. 1 ', `a--` I (1) (2) ' (3) (4) 03.01 0301.00 FISH AND CRUSTACEANS, MOLLUSCS Nil AND OTHER AQUAT_I$ INVERTE- e BRATES +I - -. - - - I . . . . , , . ' DAIRY. PRODUCE; EDIBLE PRODUCTS OF :ANIMP~L':'ORIGIN, `NOT` ' -ELSEWHERE SFECIFII$D `OR` 1NC;LUDw ; .. , ' ' . `OR` ; .. . . . . . . . . . . NOTES :. . . . . : . . . . . . .. : ..: ' . 3 . . ...... . . ,.. - . ' . . . . . . . . . . . NOTES :. . . . . . : . . . . . . .. : ..: % `. 9` : ' . 3 . . ...... . . ,.. . . - 1.. The expression, "Milk" m@anb' fill crG&.- milk gr , partially or . cdmfl&?Jy ~k,jinmed..mjW. . . ,:. . . ? . ............. - . . . . . . i s .:c. :-; . - . . . - ....;.. _ > .. I ' , `2.` PTducts obtained. b i the :cancntkatim `=bf` whey and with the additi~lz of `milk` or milkfat are to be classified, as cheese ip heading No. 04.03 provided that they have the three following characteristics:- . . . . . a ) a milkfit :eontent, by k6tght of >the dry matter, o f 5 per cent.. , . !.&T;,y.! . or more; . . . . . . . 2. Except where the context otherwise requires, throughout `thls` Schedule any reference to "dried" products also covers products.which have been dehydrated, evaporated or freeze-dried. CHAPTER `2` N& / : 1, This Chapter does not cover: (a) P~oducts of2the kind unfit or unshitablc for human consump- `1` `q q ;` -- i Cb). Guts, biaddes or stomaohs of a$mals (Chapter 5) `QF` ani. mal 650od (Chapter 5 or 30); or . . , . . . . (e) Mima1 fat, ether than pig fat (chapter 15). & This Chapter covers products, which are chilled, fpozen and sal- ted, in brine, dried or smoked-but not otherwise prepared. * |Heading- No. - ------ (I)|Heading- No. - ------ (I)|Sub- Descriptionofgoods Rate.ofduty. heading No. - 2 ------ ----A -- (2) (3) (4)|Sub- Descriptionofgoods Rate.ofduty. heading No. - 2 ------ ----A -- (2) (3) (4)|Sub- Descriptionofgoods Rate.ofduty. heading No. - 2 ------ ----A -- (2) (3) (4)|Sub- Descriptionofgoods Rate.ofduty. heading No. - 2 ------ ----A -- (2) (3) (4)| |---|---|---|---|---|---| |---|-||||| |or.or||ogo~.o?MEATWDEDIBLE|EDIBLEMEA-TOFPALS|Nil'|,| |?---7--|-||--- _||--| `P` (b) a dry matter content, by weight, of at least 70 per rent. 6ut not exceeding 85 per ,cent.;- and * (c) they are moulded or capable off being mou~lded. - . 3. x.n this Chapter, the exppeisibfi,: :co&aider?'.-. : " $: container, .whether ':or srnkll (for &iiiiP1e,, 'tip, can,' box, jar, bottle, bag or carton, drurii, barrei- .br <3$sterj,.'$6.si,gned . . tp hold - . , .&, a . ; : f I predeter"--, . . ! . ...... mined, qua)ltity' or nurrab@f; .I I i ... ! I $i , i IT ... 8 -.. y 5 . . . . . . . . . , . . . . . . . . . -. , ACT^ Central Expise Tariff `I` 4 i I I . 1 . . . , . . . - . . 1 . . 1 . . . - . . - . . < Cent~al Excise -~arifl `,OF` 198611 93 `%1',-` : CHASTER a r b ' PISH AND CRUSTACEANS, MOI,LUSCS AND OTHER AQUATTC INVERTEBRATES 51 : NPTES (2) Every notification under sub-sectian (I) shall be laid before each House of Parlianient, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sittiag, within seven days of its reLassembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginni'w with, the day, on which the notification is ,so laid before the I-Iouse of the People and if Parliameilt makes any modification in the notification or qirects. that the notification shtould 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 pxeviou~ly done thereunder.. sittiag, within seven days of its reL- (3) For the removal of doubts, it is hereby declared that any notification issued under sub-sedtion `(1` ) , ir~cluding any such notificatibn approv- ed or modified under sub-section (2), may be rescinded by the Central Glovernment at any ,time by notification in the Official Gazette. Con%quentfal amendments, of, and constructiolp of references to, the - First SchduIe * to, Act 1 I `of` 1944, 4. `(1)` `Tp` the Central Excises and Salt Act, 1944,- occur, the `(a)` for the wdrds ""%st Schedule", $herever they occur, the words and figures "Schedule to the Central Excise Tariff Act, 1985" shall be substituted; (b). in section 2, for clause (f), the following clause @hall `be` substituted, namely: - , - ' '(f) "manufacture" includes any process,, , factui-ed product; (i) ii~cidental or ,ancilla~y , , to the completilon of a manu- - . , , (ii),,which is specified in relation to any goods in the Section or Chapter Notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture, - I - the word "man~facturer'~ shall be constqed accordingly - .and sl-iall~iiichzde nat only a person who employs h$ed labour in the production or manufacture of excisable goods, but @so - `j` ->,t any; person who engages . ,i'n their production or manufacture `an` his "ow; account;'; , - ? .. " L x `(GI` the .First ,schedple shgll be omitted. (2) Any reference to the expressiop "F'irst Schedule to the Central Exciws and Salt Act, 1944" in any Central Act, shall, on +nd after the commencement of this Act, be construed as a reference to the Schedule to this Act. `oi` l i I I 1 .I , Central Excise Tarif$ `THE` SCRED'ULE-EXCISE TARIFF (See section 2) Rules for the ?nteydretntion Of this Sclteciule , I. The titlee of Sections and Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter #Notes and, provided such headings or Notes do not otherwise reqnire, according to the provisions hereinafter contained. < 2. (a) Any refere'nce in a ,heading to goods shall be taken t& include a reference to that 'goods incompiete or unfinished, provided that, the incomplete or unfinished goods have the essential character of the coinplete or finished goods. It shall also be taken to include a reference to that goods complete or finished (or falling to be -classified as complete or finished by virtue `of` this rule), removed unassembled. or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include abreference to mixtures or coinbinations of that material or substance with other materials or substdnces. Any reference to goods of a given material or substance shall be talten to include a reference to goods consisting, wholly or,,partly of such material or substance. The classification of goods consisting of more than one material or substa'dce shall be according to the principles contained in .rule , 3. > > 3. When by application of sub-rule (b) of rule 2 or. for any other rea,son, goods are, prima facie, classifiable under two or more headings, ' claskification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to beadings providjng a more general description, However, when two or more headiqgs each refer to part o ~ d y of the materials or substances contained in mixed.or c6mposite goods or to part only of the items in a set, those Readings are to be regarc?ed as equally specific in relation to those goods, even if one `of` them gives a more complete or precise description of the agaods. ( b ) Mixtures, composite gaods consisting of different materials `or` made up of different components, and goods put up in sets, whioh cannot be dassified by refereace to ( a ) , shall be classified as if `they` consisted of the material `or` component which' gives them their eswntial character, insofar as this mibrio'n 'is apblicable. `(c)` When goods cannot be classified by reference to (a) or (b), they shall be classified under the he~ding which occurs last in the numerical order among those which equally merit' consideration. 4. Goods which can'not be classified in accordance with the abwe rules shall be classified under the heading appropriate to the go~ds to which they are most akin. .

Source: India Code