How to read Tariff with relevant notification

[MAYUR DODIYA]

It is a general practice to read a particular tariff with relevant notification. Our query is as follows -

(1) How can one know that a particular tariff should be read with a particular notification? 
(2) How can one find out that a notification is in respect of a particular tariff item?
(3) Are there two or more than two notifications applicable to a tariff item? What to do in that case? Which notification should be applied to excisable item?
(4) Can you please suggest steps to correctly classify an excisable item under correct tariff with applicable notification?

(5) How can we know about latest position in respect of a particular notification when amendments are carried out periodically?

 

[Madhukar N Hiregange]

Please refer to a good central excise commentary - CE law & Procedures by Centax publication may be used.

1. Most books do not provide direct link but in CET in bottom all the notification relevant to that chapter are enumerated.

2. Read main exemption notification which is arranged chapter wise then all others to know all

3. One or both if available as per the conditions of the notification. Ex- SSI + concessional notification can be used together.

4. See the interpretational rules & read the articles on classification in this site as well as others.

5. cbec.gov.in has updated information., read the monthly publications if you are subscribing.

AI Summary

Tariff classification: read chapter footnotes and main exemption notifications to determine applicable excise notifications correctly and consistently. Identify applicable notifications via chapter footnotes in the Customs Tariff and by consulting the main exemption notification arranged chapter-wise; cross reference other notifications and apply multiple notifications only when their specific conditions are satisfied. For classification, use interpretational rules, authoritative commentaries and classification guidance. For current status after amendments, rely on official consolidated notifications and administrative publications on the central board website and monthly updates.