Basic Rate of Excise Duties classification governs tariff headings and excise levy under the legacy central excise schedule. Basic Rate of Excise Duties and tariff classification are set out in the First Schedule to the CETA appended to the Central Excise Tariff Act, 1985, recording basic rates of excise duty and classification headings used for central excise assessment under the Central Excise Act, 1944 as the operative legacy tariff reference.