Tarrif and non tarrif

[Guest]

i want to know that what is the diff between tariff and non tarriff

[Mahir S]

(i) Tariff Notification are issued for making amendment to the schedule of Central Excise Tariff Act, 1985; such schedule consists of various chapter for goods falling under different classification and also prescribes rates for excise duty to be charged.

Non-Tariff Notification are issued for making amendment in various acts/rules under Central Excise Act,1944 and Central Excise Rules,2002/Cenvat Credit Rules,2004.

(ii) Tariff related notifications are issued in relation to change in tariff rate with some condition or clause.

Non Tariff notifications are NOT Tariff related, as they cannot allow conditional or unconditional change in tariff rates to any sub heading goods.

AI Summary

Understanding Tariff vs. Non-Tariff Notifications: Amendments to Central Excise Tariff Act vs. Central Excise Act Rules A query was raised regarding the difference between tariff and non-tariff notifications under the Central Excise framework. The response explained that tariff notifications amend the Central Excise Tariff Act, 1985, affecting the classification and excise duty rates for goods. In contrast, non-tariff notifications amend various acts and rules under the Central Excise Act, 1944, and related rules, without altering tariff rates. Tariff notifications relate to changes in rates with specific conditions, whereas non-tariff notifications do not permit changes in tariff rates for any goods subheading.