Determination of Duties chargeable on goods manufactured in India

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Determination of Duties of excise chargeable on goods manufactured in India

Duties of excise :

First Schedule	Second Schedule	Additional Duty (in lieu of Sales Tax)	Additional Duty (Textiles)	Other Additional Duties	Unconditionally exempt goods		Cess

Duties of excise are attracted when excisable goods are manufactured or produced in India. There are several types of duties which become payable at the time of clearance of such goods. These duties are :-

Basic Excise Duty

Special Excise Duty

Additional Duties of Excise and

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Basic Excise Duty : This duty is specified against each sub-heading in the First Schedule to the Central Excise Tariff Act, 1985. There are however, notifications issued by the Central Government which grant either total or partial exemption from incidence of basic duty. These exemptions are both general and conditional in nature. The effective rate of basic excise duty is thus determinable only after reference to the relevant exemption notification given under the heading "General Exemptions".

Special Excise Duty : This duty is leviable only on a few items. The rate of duty and the items on which it is leviable are specified under the Second Schedule to the Central Excise Tariff Act, 1985.