Description of goods

Maximum rate at which duty of excise may be collected.

Effective rate of duty

Authority

1

2

3

4

 Manufactured biris

Rs. 2/- per thousand beedis

(1)  Re. 1 per thousand

(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 1^st 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.

The Beedis Workers'   Welfare Cess Act,1976 (56 of 1976)

Related Notification regarding fixing the rate of Rs. 2/- per thousand beedis

Chrome ore

Rs. 4 per tonne

Iron Ore Mines, Manganese Ore Mines and Chrome Mines Labour Welfare Cess Act, 1976

Coal and Coke

Rs 10.00 per tonne

On coking coal Rs. 4.25 per metric tonne

On noncoking coal Rs. 3.50 per metric tonne

Coal Mines (Conservation and Development) Act, 1974

Copra consumed in any mill in India with a view to producing or manufacturing any goods therefrom

Cotton consumed in any mill in India with a view to producing or manufacturing any goods therefrom

Rs. 5.00 per quintql of copre
 
 
 

Re. 1.00 per bale of 181.4 kilograms or in the case of unbaled cotton, 28 paise per 50 kilograms.

Rs 5.00 per quintal of copra.
 
 

Re. 1.00 per bale of 181.4 kilograms or in the case of unbaled cotton, 28 paise per 50 kilograms.

Copra Cess Act, 1979

Produce Cess Act, 1966

Coffee which a registered estate is permitted by the internal sale quota allotted to it  to sell in Indian market, whether such coffee is actually sold or not, and on all coffee released for sale in India by the Board from the surplus pool.

Rs. 50.00 per quintal

Rs. 25.00 per quintal

Coffee Act, 1942

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 Sub-section(1) of section 15, Oil Industry (Development) Act,1974 (47 of 1974), vide Ministry of Petroleum & Natural Gas ,Notification S.O. No. 958(e),dated 9-11-1998.

Rs.2,000 per tonne

Rs.900 per tonne

Oil Industry (Development) Act, 1974

Iron Ore

Re. One per metric tonne of iron ore produced.

Re. One per metric tonne.

Iron Ore Mines, Manganese Ore Mines and Chrome Mines Labour Welfare Cess Act, 1976

Jute Goods manufactured or produced wholly or in part of jute -

Jute Manufactures Cess Act, 1983

1.Carpet Baking

Rs. 195.00 per tonne

2.Hessian

Rs. 209.00 per tonne

3.Sacking

Rs. 158.00 per tonne

4.Yarn and Twine

Rs. 197.00 per tonne

5.D.W. Tarpaulin

Rs. 198.00 per tonne

6.Decorative Fabrics

Rs. 457.00 per tonne

7.Cotton Bagging

Rs. 110.00 per tonne

8.Soil Saver

Rs. 115.00 per tonne

9.Japanese Rice Bags

Rs. 205.00 per tonne

10.Any other article of jute manufacture

Rs. 184.00 per tonne

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 elsewhere than factory of production, exemption for cess is subject to following the procedure of Central Excise Rules, 1944.

Nil

Manganese Ore

Rs. 2.00 per metric tonne.

Iron Ore Mines, Manganese Ore Mines and Chrome Mines Labour Welfare Cess Act, 1976

(i) Automobiles (Motor cars, buses, trucks, jeep types vehicles, vans, scooters, motorcycles, mopeds and the like.)

1/8 per cent ad valorem.

Ministry of Industry, Department of Industrial Development S.O. 852 (E) dated 26-5-1994

(ii) Component parts and accessories of automobiles.

Nil

Tractors of power Take-off Horse power exceeding 25 (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.

Ministry of Industry (Department of Heavy Industry) order no. 662 (E), dated 9-9-1985 

Paper and paperboard all sorts (including newsprint pasteboard, millboard, 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.

Industries (Development and Regulation) Act, 1951

Marine products, which are exported.

Three per cent ad valorem.

Marine Products Exports (Development) Authority Act, 1972

Explanation. – Marine Products includes all varieties of fishery products known commercially as shrimp, prawn, lobster, carb, fish, shell-fish, other aquatic animals or plants

Or parts thereof and any other products, which the authorities may by notification in the Gazette of India, declare to the Marine Products for the purposes of the Marine Products Exports Development Authority Act, 1972 (13 of 1972).

Natural Gas

Rs. 300 per thousand cubic metres.

Oil Industry (Development) Act, 1974

Lime Stone and Dolomite produced in any mine

Re. 1.00 per metric tonne.

Re. 0.50 per metric tonne w.e.f. 1-5-1988.

Lime Stone and Dolomite Mines Labour Welfare Fund Act, 1974

Oils extracted from oilseeds crushed in any mill in India.

Re. 1.00 per quintal of oil.

Re. 1.00 per quintal of oil.

Produce Cess Act, 1966

Rubber

50 paise per kg.

Rubber Act, 1947

Salt

Salt Cess Act, 1953

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.

Sugar Export Promotion Act, 1958

Sugar that mush quantity of Sugar removed from any factory on or after 24^th/25^th October, 1959 (midnight), as is equal to the quantity of sugar lying in sock on 24^th/25^th October, 1959 (midnight) within the precincts of the factory. 

Rs. 2.52 per quintal.

Sugar (Special Duty) Act, 1959

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 chargeable on sugar under the Central Excises and Salt Act, 1944 (1 of 1944), for the time being in force.

Sugar (Regulation of  Production) Act, 1961

Sugar produced by any factory in India.

Rs. 15 per quintal.

1. Rs. 14 per quintal.
2. Sugar exported out of India exempted from whole of the cess.

Sugar Cess Act, 1982

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.

Tea Act, 1953

(ii) All teas produced in the Sadar sub-division 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 Simulbarie and Marionbarie; Tea Estates of Kurseong Police Station in Kurseong sub-division of the district of Darjeeling in the State 50 paise per kg. Of West Bengal.

50 paise per kg.

Paise twelve per kilogram.

(iii) Green tea falling under sb-heading No. 0902.19 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 size in excess of 225 grams.

-

Nil

(iv) Tea of all varieties (except package tea) falling under sub-heading No. 0902.19 to the 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 outgarden attached to the factory subject to the following conditions :-

-

Nil

(i) The tea issued free of duty shall not exceed 1.5 kg. Per labourer per annum.

(ii) A list of all the labourers on the payroll of the factory, estate or outgardens attached to the factory is maintained.

(iii) The centres for the free distribution of tea, indicating the number of persons to be served at each such centre is 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 Collector 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) Tea falling under sub-heading No. 09.02 in Chapter 9 of the Schedule to the Central Excise Tariff Act, 1985.

--

Nil

When,-
(A) Tea is drawn for

(a) supply to brokers or traders or to Head Offices of the factories or to their proprietors 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 tea factories. Provided proper account of samples drawn and consumed in test is maintained; and

(B) tea supplied for above purposes does not exceed 225 grams ofor break of an invoice.

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 powerloom industry.

1% ad valorem

0.050%

Textile Committee Act, 1963

All textile machinery

1% ad valorem

0.050%

Textile Committee Act, 1963

Note.- No cess shall be levied on textile manufactured from out of handloom or powerloom industry.

Unmanufactured Tobacco -
Virginia tobacco which is produced in India and sold at a registered auction platform.

One paise per kilogram.

Tobacco Cess Act, 1975

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.

Beedis Workers' Welfare Cess Act, 1976

Vegetable oil

Rs. 5 per quintal.

Ministry of Agriculture (Department of Agriculture and Co-operation) Notification No. G.S.R. 882 (E), dated 8-12-1983