CETA

The central excise tariff system in India is governed by CETA,198S;The features of which areas follows:

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rt - refers: to: ibterna.ttonally,-a:ccepted product: 'Q,oding SV$'te_mfQr cateqorizatlon andclasslftcatlon

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of commodities for the purpose of fixation of rates

for levying duties of excise .

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Trade para lance Theory:

Applicable only when classification rules does not provide conclusive answer.

Based on Popular sense

Classification based on customer use and identity of product.

0) 'Carbon papercannot bedassitted as papers,

(1) Mineral water cannot be classified as Beveraqes, (iii) Lal Dhant manjan (tooth powder) cannot be classified as medicines

(iv) Mirror cannot be clarified as glass article.

Tariff Item Description Unit Basic Rate of duty
0901 - Coffee, whether or not roasted or
decaffe ina ted
090111 -- Not decaffeina ted
--- Arabica plantation
09011111 ---- A Grade Kg 16%
09011112 ---- B Grade Kg
--- Arabica Cherry 09011121

----

AB Grade

Kg

16%

09011122

----

PB Grade

Kg

16%

Decaffeinated

09011200

Kg

16%

RULES FOR INTERPRETATION OF TARIFF

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The titles of sections, chapters & sub-chapters are provided for reference only.

For legal purposes, classification shall be determined according to the terms of the headings & any relative section (or) chapter notes.

Tariff Item

Description

0901

Coffee, whether or not rossted or decsffeinsted

090111

Not decaffeinsted

09011111

A Grsde

09011112

B Grsde

Second Part

The heading will also include finished goods removed un-assembled (or) disassembled in SKD (or) CKD packs.

Eg: machineries dismantled for transportation wHI be classifiable as machinery only and not individually based on its parts.

Material = combination of that material with other

Any reference in heading to material (or) substance will also include the reference to mixture (or) combination of that material (or) substance.

Eg: Article of gold will include an article which is made partly of Gold and partly of silver.

If a particulars good can be classifiable under two (or) more

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headings, then classification shall

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be asp,er

Ruie3(a) (or) Rule 3 (b) (or) Rule 3 (c)

If a particular good is a mixture and composite of goods containing different materials then this rule shall be applied.

ThegO,PQ .. (all pecl~s~ifiedaspe.rtheesst;1ntial

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character. .

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:Eg.: If 'a p,ack:contafns ;drawlngs.:illstrutnertts·(9;(j"t7")

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Pencil sharpner (82.14:)

Put up in a leather case (4201.90)

The set will be classifiable under drawing instrument.

Akin Goods

If the classification is notpossible by any of the' aforesaid rules I, '2 and

3/ then it should be classified under the heading appropriate to goods to which they are 1110st akin.

Classification of packing containers & packing materials

These will be classified along with that of main article which are sold. Eg.boxes designed to keep jewellery.

Note: this rule is not applicable for containers of repetetive use

Goods can be compared at the same level only

Sub-Headings can be compared only at the same level. However, subheading under one heading cannot be compared with sub-heading under a different heading.